论公允价值所遇非公允对待与还其以公允地位

On the Face of Non-fair Treatment of Fair Value and Returned to its Fair Position

金融海啸使大批银行和金融机构损失惨重,美国金融界随之出现了指责公允价值的声音,认为公允价值恶化了金融危机,是加剧危机的"帮凶"并一度遭受被停止使用之命运。在我国,也有论者对公允价值提出了种种非议。对此应当以客观的态度公允地评价公允价值,还其以公允地位。

The financial crisis causes many banks and financial organizations heavy losses. U.S. financial sector came the accusing voice of the fair value,that it worsened the financial crisis is aggravating the crisis of ＂accomplice＂ and once suffered the fate of being discontinued. In China,many scholars also raised the fair value of these criticisms.We should be fair and objective manner to evaluate the fair value,but also position it to the fair.