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美国次贷危机引发的全球范围的金融危机,对各国的经济都形成了巨大的冲击,进而引发了对公允价值的争论。本文透过金融危机分析了我国公允价值计量存在的问题,并提出了相应对策,以期待公允价值在我国能更好地被运用。
The global financial crisis triggered by the sub-prime mortgage crisis in the United States has had a huge impact on the economies of all countries and has led to the debate on the fair value. This article analyzes the problems existing in the measurement of fair value in our country through the financial crisis and puts forward corresponding countermeasures in the hope that the fair value can be better utilized in our country.