金融危机后,各国政府纷纷颁布刺激措施走出萧条,饱受非议的公允价值(Fair Value)作为现代财务报告体系中革命性的计量方法,并没有遭受唾弃,但是完善公允价值计量的制度依然任重道远。笔者认为公允价值造成企业报表失衡其实是因为公允价值所强调的相关性原则并没有完全得到体现,公允价值的确认方法的不确定性造成了公允价值相关性的失衡。所以改进公允价值计量方法的最佳途径是对公允价值计量的稳健性改进,以及公允价值估计方法的确定性改进。 After the financial crisis, the governments of all countries have issued stimulus measures out of the depression and the unfounded Fair Value as a revolutionary measurement method in the modern financial reporting system. They have not been cast aside. However, there is still a long way to go to perfect the fair value measurement system. The author believes that the fair value of enterprise statements caused by the imbalance is actually because the fair value of the emphasis on the principle of relevance has not been fully reflected in the fair value of the uncertainty of the fair value of the uncertainty caused by the imbalance. So the best way to improve the fair value measurement method is to improve the robustness of the fair value measurement and the deterministic improvement of the fair value estimation method.