金融危机的爆发为一直飞速发展的世界经济打了个感叹号,让所有卷入其中的受伤者以高度警惕。在我国,会计行业作为经济生活中至关重要的组成部分,在财务管理上需要更多的理性与控制,在准则的运用上也需要更加的切合我国实际情况。本文拟对金融危机中颇受争议的公允价值计 The outbreak of the financial crisis has given an exclamation point to the rapidly evolving world economy, keeping all those involved in the wary vigilance. In our country, as an important part of economic life, the accounting profession needs more rationality and control in the financial management. In the application of the guidelines, it also needs to be more suitable for the actual situation in our country. This article is about the controversial fair value of the financial crisis