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全球金融危机是金融衍生工具惹的祸吗?公允价值计量是不是引发此次金融危机的罪魁祸首?笔者将在深入剖析美国金融海啸产生原因的基础上对上述问题做出解答,并针对我国未来在后金融危机时代应用公允价值计量提出有益策略。
The global financial crisis is a mischief of financial derivatives it? Fair value measurement is not the culprit causing the financial crisis? The author will be in depth analysis of the causes of the financial crisis in the United States to answer these questions, and for the future of our country In the post-financial crisis, the application of fair value measurement provides a useful strategy.