金融危机的爆发导致公允价值会计备受质疑,反对者甚至认为公允价值是金融危机的根源,要求停止使用公允价值。对此,后危机时代公允价值的运用引起广泛关注。事实上,公允价值并非金融危机的根源,现代产权保护理论是公允价值计量的理论基础,而对经济学收益计量的追求是公允价值产生的内在动力。为此,我们可以通过加强资产评估中介行业的监管、提高会计人员的执业水平和完善公允价值信息披露制度来改进公允价值会计,使公允价值会计信息对信息使用者的决策更为相关和可靠。一、问题的提出由于金融创新和其他创新业务的兴起,美国财务会计准则委员会(FASB)和国际会计准则理事会(IASB)大力提倡在 The outbreak of the financial crisis led to fair value accounting is questionable, opponents even think fair value is the root cause of the financial crisis, requiring the cessation of the use of fair value. In this regard, the use of fair value in the post-crisis era aroused widespread concern. In fact, the fair value is not the root of the financial crisis. The theory of modern property rights protection is the theoretical basis of fair value measurement. The pursuit of economic income measurement is the intrinsic motivation of fair value. To this end, we can improve the fair value accounting by strengthening the supervision of the asset valuation intermediary industry, improving the practicing level of accountants and improving the fair value information disclosure system so that the fair value accounting information is more relevant and reliable to the information user’s decision-making. First, the issue raised Due to the rise of financial innovation and other innovative businesses, the United States Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) strongly advocate