金融危机背景下完善中国公允价值运用的思考

Thoughts of Fair Value in China under Financial Crisis

全球金融危机爆发后,公允价值会计计量模式被质疑,客观评价公允价值会计计量模式,虽有缺陷,但是这是会计发展的必然,中国目前虽没有全面应用公允价值会计计量模式,但这次金融危机也给中国启示,如何完善和运用公允价值是值得思考的问题。在金融危机的大背景下,结合中国的实际情况,讨论如何合理运用公允价值计量属性。

After the breakout of the American financial crisis, the accounting mode of fair value （AMFV） was questioned. The AMFV is the inevitable trend of accounting development, though it has not be used broadly. Some were gained enlightenments from the American financial crisis. How to perfect the AMFV is worthy of thinking. This paper aims at probing into the further application of the AMFV and how to use the accounting attributes of fair value reasonably.