在此次全球金融危机中,暴露了公允价值自身的缺陷。公允价值本质上仅是一种公允价格,价格不是价值,价格波动频繁,尤其对于金融产品而言更是如此。所以,优化市场环境、构建以规则为导向的统一框架、建立完整和系统的估价程序、扩展信息披露的内容和引入风险披露、加强特定行业对其应用的监管才是完善公允价值应用的理性选择。 In this global financial crisis, the fair value of its own flaws exposed. Fair value is essentially only a fair price, the price is not value, the price volatility, especially for financial products in particular. Therefore, to optimize the market environment, to build a uniform framework based on rules, to establish a complete and systematic valuation procedure, to expand the content of information disclosure and to introduce risk disclosure, to enhance the supervision of the specific industries for their application is the rational choice of perfecting the fair value application .