一、引言2008年席卷全球的金融危机爆发,各国各地区都受到不同程度的影响,并采取相应的措施积极应对金融危机带来的残局,与此同时学术界、政界、金融界都开始思考金融危机的背后的更深层次的原因。其中,公允价值计量受到了前所未有的关注和讨论。目前国内对公允价值的研究主要聚焦于对其计量属性的讨论或其对经济 I. INTRODUCTION Financial crises sweeping the globe in 2008 have been affected by various degrees in various countries and regions and corresponding measures have been taken to actively deal with the aftermath of the financial crisis. At the same time, academic, political and financial circles are beginning to think about finance The deeper reason behind the crisis. Among them, fair value measurement has received unprecedented attention and discussion. At present, the domestic research on fair value mainly focuses on the discussion of its measurement attributes or its impact on the economy