后危机时代公允价值存在性思考

摘要

The subprime crisis in American 2008 spread rapidly to the world,form the global financial cri-sis,all the countries in the world are affected.China is less affected as a developing country,but still suffers the economical downturn trend.The financial crisis pushed the “fair value”in the teeth of the storm.Some people say that is the fair value is vital to the financial crisis.Some people think that the fair value intensifies the financial crisis;Some scholars think that fair value is just the“scapegoat” of the financial crisis.What is the relationship between fair value and the financial crisis after crisis era,how fair value handle itself,has be-come the hot spot and focus at present in the theory research and practice.%2008年美国爆发的次贷危机迅速蔓延至全球，形成全球性的金融危机，世界各国均受影响。作为发展中国家的中国虽受影响较小，但仍未逃脱经济下滑的趋势。金融危机也将“公允价值”推向风口浪尖。有人说公允价值是金融危机的“罪魁祸首”，也有人认为公允价值加剧了金融危机，也有学者认为公允价值只是金融危机的“替罪羊”。究竟公允价值与金融危机关系如何，后危机时代公允价值如何自处，已成为目前理论与实务界研究的热点与重点。