思考一:支持公允价值计量,实现与国际会计准则的趋同和等效。在当前金融危机背景下,公允价值计量备受争议,欧美国家的准则制定者和金融监管机构等各方对是否暂停公允价值计量观点不一。笔者认为,从理论上讲,公允价值计量属性的确是存在缺陷的。如在非流动的市场上,形成资产或负债的价值需要更多的主观判断和估计,估计技术也 Thinking one: to support the fair value measurement, to achieve convergence and the equivalent of international accounting standards. In the current financial crisis background, the measurement of fair value has been controversial. The opinions of European and American standards makers and financial regulators about whether to suspend the fair value measurement are not the same. In my opinion, in theory, the measurement of fair value is indeed flawed. As in non-current markets, the value of forming an asset or liability requires more subjective judgment and estimation, and the estimated technical