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2008年以来,由美国次贷危机引发的全球金融危机对全球金融市场和实体经济产生了重要影响。在这场席卷全球的金融危机漫天硝烟尚未散尽之时,公允价值计量模式备受关注和争议,一些银行家、金融专业人士称其为全球金融危机的“帮凶”甚至“罪魁祸首”。同时,我国2006年发布的新会计准则广泛采用了公允价值计量模式,并于2007年开始在上市公司中执行。
Since 2008, the global financial crisis triggered by the U.S. subprime mortgage crisis has had a significant impact on the global financial markets and the real economy. At a time when the storm of financial crisis sweeping the globe has not yet cleared up, the fair value measurement model has drawn much attention and controversy. Some bankers and financial professionals call it the “culprit” or even the culprit of the global financial crisis ". At the same time, the new accounting standards issued by China in 2006 widely adopted the fair value measurement mode and started to be implemented in listed companies in 2007.