在2008年的金融风暴中,公允价值计量虽然暴露出其固有缺陷,但目前仍不失为一种面对市场的、动态反映产权价值运动的最佳计量模式。在后金融危机时期,我们需要通过建立健全市场机制、降低公允价值计量的实际操作难度、完善估值技术等手段进一步修改与完善公允价值计量模式,助推经济复苏与调整。
In the 2008 financial turmoil, the fair value measurement revealed its deficiencies, however, it is still an optimal measurement mode that is market-oriented and can dynamically reflect the movement of property value. In the post-financial crisis period, to establish a sound market mechanism, re- duce the actual operational difficulty of the fair value measurement, improve the valuation techniques are of importance to modify and improve the fair value measurement mode, and to promote the eco- nomic recovery and adjustment.