金融危机发生后,公允价值的计量引起了越来越多争论,其焦点主要集中在它是否对金融危机产生影响。会计界一般认为,金融危机的产生是经济的波动性和周期性造成的,与会计计量的关系不大。而金融界则认为,公允价值在金融危机中造成了顺周期效应,将财务报表的波动性放大了,是金融危机的主因。随着争论的深入,会计界也有不少人在否认公允价值是造成金融危机的“原凶”的同时,也承认公允价值有不足,对如何运用公允价值也有不同的看法。 After the financial crisis, the measurement of fair value has caused more and more controversy. Its focus has mainly been on whether it has an impact on the financial crisis. The accounting profession generally believes that the financial crisis is caused by the volatility and cyclicality of the economy, and has little to do with accounting measurement. The financial sector believes that the fair value of the financial crisis caused by the pro-cyclical effect of the financial statements to enlarge the volatility is the main cause of the financial crisis. With the deepening of controversy, many people in accounting also denied that fair value was inadequate and denied that fair value was the “culprit” that caused the financial crisis. They also have different views on how to use fair value.