中文摘要：

在当前金融危机蔓延的背景下，澄清公允价值与金融危机的关系，解析国际应对公允价值计量的对策，对于厘清我国公允价值研究思路、推广公允价值应用具有重要意义。公允价值计量只是暴露金融危机的指示器，不是金融危机的祸首，我国必须坚持公允价值计量方向不动摇。提高公允价值信息的可靠性，必须从把握可靠性、提升计量技术和强化信息披露等方面，完善公允价值信息，维护金融稳定。

英文摘要：

In the spread of current financial crisis, it is of great significance to clarify the the relationship between the fair value and financial crisis, and to analyse the response to the fair value measurement from related parties. From the analysis, we can clarify research ideas of fair value, and further to promote the application of fair value. Regarding the relationship between fair value and the financial crisis, the study concludes that fair value is only aimed to act as the financial crisis indicator, not the prime reason for the financial crisis. We insist clearly and unswervingly implementing fair value measurement. As to reliability of fair value information, this study proposes solutions from the following aspects grasping of essence of reliability, upgrading measuring technology and strengthening information disclosure to perfect fair value information, in order to safeguard financial stability.