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诚如作者所言,市价重估法的确具有顺周期推动性。使用市价重估法可能导致在经济发展期高估价值而在经济危机期间低估价值。但这不能成为废弃市价重估法
As the author put it, the market revaluation method does have pro-cyclical motivation. The use of market revaluation may lead to overestimation of value during economic development and underestimation of value during economic crisis. But this can not be discarded market revaluation method