美国的次贷危机引发的全球金融危机,使很多人将矛头指向了公允价值会计,一时间公允价值会计准则的存废问题在国际间展开了激烈论战。然而公允价值会计在我国的运用刚刚起步,我国在运用公允价值的过程中存在哪些问题,我们又将何去何从,本文对这些问题作了简要的分析与思考。 The global financial crisis triggered by the subprime mortgage crisis in the United States led many people to point their finger at fair value accounting. The issue of accounting for fair-value stock for a long time had fiercely debated in the world. However, the application of fair value accounting in our country has just started, what problems exist in the process of using fair value in our country, and where will we go from here? This article gives a brief analysis and reflection on these issues.