非活跃市场上公允价值计量的困境及对策

摘要

The outbreak of financial crisis completely pulled open the problem of fair value measurement in inactive market. Fair value measurement in inactive market is related to many uncertain factors, which indicates that the measurement becomes a major research topic which required to be urgently addressed in theoretical and practical fields. Based on the definition of inactive market, this paper mainly analyzes the dilemmas which fair value faced in inactive market and proposes appropriate countermeasures.%非活跃市场上公允价值计量存在诸多不确定因素，致使非活跃市场上公允价值计量成为当前理论界和实务界亟需解决的重大研究课题。对非活跃市场的定义进行归纳厘清，分析非活跃市场上公允价值计量面临的困境，提出相应的对策。