【摘要】 公允价值是一把双刃剑,过去我们只是在理性上认识到这一点,2009年金融危机中各方对公允价值计量属性的责难让我们不得不重新审视公允价值的应用。公允价值计量能否完全取代传统的历史成本计量?公允价值计量在金融风暴中又扮演了怎样的角色?如何在实际应用中发挥作用?值得反思。更多还原

【Abstract】 We have realized from a rational perspective that the fair value is a double-edged sword,but people’s reproaches on quantitative attributes of the fair value in the financial crisis in 2009 have forced us to re-examine the application of the fair value,and this has become a world-wide issue.What role have quantitative attributes of the fair value played in the financial crisis?How are they applied in practice?The author thus brings out his own opinions for further discussion.更多还原