后金融危机时代公允价值计量的优化

在2008年全球性金融危机中，公允价值因其“顺周期效应”而备受指责，其暴露的技术性缺陷引起了金融界和会计界的反思。公允价值“顺周期”效应的根源在于市场变化导致的计量非公允性和资本监管过度依赖于公允价值计量结果。后金融危机时代，公允价值计量应以目标为导向，解决非活跃、非流动、非理性市场计量的问题，着力优化公允价值计量应用环境，并加大对公允价值计量的监管力度。

Optimization on Fair Value Measurements in Post Financial Crisis Era

During the financial crisis in 2008,fair value measurement was critisized for its procyclical effects.Its technical defects caused introspection of financial community and accounting community.It was the reason of procyclical effects that unfair value measurement caused by the changing of market and capital regulation overly dependnce on the results of fair value measurement.In post financial crisis era,we should solve the problems such as inactived,non-current,irrational,optimize on application environment...