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2007年美国爆发了席卷全球的次贷危机,并很快发展成为一场巨大的金融风暴,许多人认为公允价值计量方法的缺陷,是美国引发这次金融危机并迅速蔓延至全球其他国家的真正原因。同时也是股市暴跌和企业破产倒闭的主要原因,一时间公允价值计量成为众矢之的,被认为是引发金融危机的助推器。面对社会各界对公允价值计量的质疑,各国政府也迅速对本国会计准则中的公允价值计量方法做出了相应调整。因此,在与国际相一致的背景下,希望可以通过此论文使我国对公允价值计量有正确的认识,使公允价值计量更加符合我国国情并保证其稳定良好的发展。
The subprime crisis sweeping the world broke out in the United States in 2007 and quickly developed into a huge financial crisis. Many people think that the flaw in the fair value measurement method is the real issue that the United States triggered the financial crisis and spread rapidly to other countries in the world the reason. It is also the main reason for the slump in stock markets and the bankruptcy of enterprises. For a time, fair value measurement has become the target of public criticism, which is considered as the booster that triggered the financial crisis. In the face of the questioning of fair value measurement from all walks of life, governments of various countries also promptly adjusted their fair value measurement methods in their accounting standards. Therefore, under the background of being consistent with the international community, I hope this paper will enable our country to have a correct understanding of the fair value measurement, make the fair value measurement more in line with China’s national conditions and ensure its stable and sound development.