金融危机暴发之后,由于公允价值计价规则的特殊性,一时间,在寻找金融危机暴发原因的背景下,其特殊的身份成为了很多指责和政策的指向所在,有些指责甚至认为其是导致金融危机的罪魁祸首,一些政府也迅速出台了针对公允价值的措施,修改其计价规则,停止使用其计价方法等等。从国际上看全面应用公允价值依然大势所趋。所以,在新准则加大公允价值应用范围前提条件下,探讨公允价值计量属性及经济内涵有现实和重要的经济意义。 After the outbreak of the financial crisis, due to the special nature of the fair value valuation rules, for a time, looking for the reasons for the outbreak of the financial crisis, its special identity has become the point of many accusations and policies. Some blame even consider it a financial crisis The culprit, some governments also promptly introduced measures against the fair value, modify its pricing rules, stop using its pricing method and so on. From the international point of view the full application of fair value is still the general trend. Therefore, it is of practical and important economic significance to explore the fair value measurement attributes and economic connotations under the premise of the new guidelines to increase the scope of application of fair value.