金融危机下公允价值计量的问题研究.doc

摘要:在世界经济一体化的时代，公允价值会计计量属性已越来越多地运用到会计实务工作中。正在公允价值计量深受好评之时，2011年欧债危机所引发的全球性金融危机却把公允价值计量推到了风口浪尖。本文采用规范的研究方法，在前人已有的研究基础上，结合金融危机的大背景，说明了选题背景及意义，写出了国内外的研究现状，具体阐述了公允价值的含义和以公允价值为计量的理论基础和现实基础。交代了公允价值的确定方法。提出了金融危机大背景下公允价值计量暴露出的不完善的地方，如公允价值运用不是很成熟，容易导致利润操作等。也总结了一些启示，在启示基础上提出了改进意见。如：完善与金融体系相关的规章制度；提高相关会计人员的专业素质等。金融危机背景下公允价值的问题研究对会计界的发展和深化经济的发展有着相当重要的意义。

关键词:金融危机；公允价值；问题；启示；建议

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