后危机时代对公允价值计量的再思考

The Reflection on Fair Value Accounting of Post-crisis Era

20世纪80年代随着衍生工具的盛行,历史成本计量对此显得无能为力,在争论和探讨中公允价值计量属性在美国初步确立。伴随着次贷危机的爆发,对公允价值的利弊的探讨更是被推到风口浪尖。在此基础上,本文对公允价值起源及发展历程进行简要综述,并与历史成本计量属性进行比较分析,最后对金融危机下对公允价值思考以及未来发展趋势进行了初步探究。

With the prevalence of derivative instruments in 1980s,historical cost accounting seems to be powerless on this aspect.During the discussion and research,the property of fair value was initially established in America.As subprime lending crisis broke out,the discussion on the disadvantage and advantage of fair value became a bigger concern.On this basis,the paper will simply describe the fair value＇s origin and development,compare and analyze against the property of historical value accounting,and finally make a fundamental research in the reflection of fair value and its trend of future under the financial crisis.