随着世界经济的快速发展,金融危机时代已经来临。在后金融危机的条件下,因公允价值所产生的问题更是值得人们深入思考。从人们对公允价值的争议中,通过对其背景、条件、价值、计量方法等方面进行分析,在保证公允价值的基础上,通过改变相应条件,从而使国家经济得以更快发展。 With the rapid development of the world economy, the era of financial crisis has arrived. In the post-financial crisis conditions, the problems arising from the fair value is even more worth pondering. From the people’s disputes over the fair value, through the analysis of its background, conditions, values ​​and measurement methods, the state economy can be developed faster by changing the corresponding conditions on the basis of ensuring the fair value.