本次全球金融危机主要导火索是美国的次级贷款,并且由于次级贷款衍生金融产品在各金融机构间广泛持有,造成危机迅速在各金融机构间蔓延,危机中损失惨重的金融机构对公允价值计量发出责难,认为是公允价值导致了本次金融危机,面对这一背景,本文将从公允价值会计的发展、其在金融危机中的影响及相应措施几个方面形成结论。 The main trigger of the global financial crisis is the subprime mortgage in the United States. Since the subprime derivative financial products are widely held among financial institutions, the crisis has rapidly spread among financial institutions and the financial institutions that have suffered heavy losses during the crisis In the face of this background, this article will draw conclusions from the development of fair value accounting, its influence in the financial crisis and corresponding measures.