摘要:在世界經(jīng)濟一體化的時代，公允價值會計計量屬性已越來越多地運用到會計實務(wù)工作中。正在公允價值計量深受好評之時，2011年歐債危機所引發(fā)的全球性金融危機卻把公允價值計量推到了風(fēng)口浪尖。本文采用規(guī)范的研究方法，在前人已有的研究基礎(chǔ)上，結(jié)合金融危機的大背景，說明了選題背景及意義，寫出了國內(nèi)外的研究現(xiàn)狀，具體闡述了公允價值的含義和以公允價值為計量的理論基礎(chǔ)和現(xiàn)實基礎(chǔ)。交代了公允價值的確定方法。提出了金融危機大背景下公允價值計量暴露出的不完善的地方，如公允價值運用不是很成熟，容易導(dǎo)致利潤操作等。也總結(jié)了一些啟示，在啟示基礎(chǔ)上提出了改進意見。如：完善與金融體系相關(guān)的規(guī)章制度；提高相關(guān)會計人員的專業(yè)素質(zhì)等。金融危機背景下公允價值的問題研究對會計界的發(fā)展和深化經(jīng)濟的發(fā)展有著相當(dāng)重要的意義。

關(guān)鍵詞:金融危機；公允價值；問題；啟示；建議

Abstract:The attribute of fair value measurement is used more and more in accounting practices and well received under the condition of the economic globalization,When the fair value was praised,it was pushed into the air waves with the global financial crisis resulted from the monetary crisis on 2011.On the basis of former researches, this paper applies the normative theory into the analysis of the fair value measurement under the financial crisis, The background and significance of topics, writing the research status at home and abroad,expounds the meaning of fair value and fair value measurement to the theoretical basis and realistic basis.Account of the method for determining the fair value . Put forward under the background of financial crisis and fair value measurement exposed the not perfect place, such as the use of fair value is not very mature, easy to cause the profit operation. Have summed up some enlightenment in the enlightenment foundation, put forward to improve an opinion on.Such as perfect with the financial system the relevant rules and regulations,improve accounting personnel professional quality. Under the background of financial crisis, the fair value of the problem of the accounting profession and the economic development has a very important significance.

Key Words：Financial Crisis;Fair Value;Problems;Enlightenment;Recommendation