由美国的次贷危机升级而来的全球金融危机中,作为会计计量的公允价值准则被金融界认为放大了经济周期的影响,他们要求停止公允价值计量。迫于压力,FASB和IASC因此调整了公允价值准则。本文认为我国应借鉴国际经验,完善公允价值准则在确认、计量和信息披露等方面的要求,加强监管,使实行公允价值计量的风险最小化。 In the global financial crisis escalated from the subprime mortgage crisis in the United States, the fair value criterion for accounting measurement was considered by the financial community to amplify the impact of the economic cycle and they called for the cessation of fair value measurement. Under pressure, FASB and IASC adjusted their fair value guidelines accordingly. This paper argues that our country should learn from international experience, improve the fair value standards in the confirmation, measurement and information disclosure requirements, strengthen supervision, so that the implementation of fair value measurement risk minimization.