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国际金融危机爆发使公允价值计量问题备受争议,如何有效发挥公允价值的作用、控制公允价值的风险,是当前亟待研究和解决的问题。本文结合我国15家金融类上市公司2009～2011年年报对公允价值级次应用情况及相关问题进行深入分析,探讨在我国当前的经济形势下如何使公允价值得到较为恰当的运用,为我国建立公允价值级次框架提供建议和参考。
The outbreak of the international financial crisis has caused controversy over the measurement of fair value. How to effectively play the role of fair value and control the risk of fair value is a problem that needs to be studied and solved urgently. Based on the 2009-2009 annual reports of 15 financial listed companies in our country, this paper conducts an in-depth analysis on the application of fair value hierarchy and related issues and explores how fair value can be properly used in our country’s current economic situation to establish fairness for our country The Value Level Framework provides advice and references.