2008年底,美国的次贷危机已经逐渐演变为全球性的经济危机。在这场愈演愈烈的经济危机中,会计界也听到了很多不同的声音,曾被称为“代表未来计量方向”的公允价值,一夜之间成了这场危机的罪魁祸首。西方国家是否应采取相关措施对公允价值准则进行调整来应对危机?作为06年我国新颁布的会计准则的一部 The end of 2008, the United States subprime mortgage crisis has gradually evolved into a global economic crisis. In this fierce economic crisis, the accounting profession has also heard many different voices. It was once known as the fair value of “representing the future direction of measurement” and overnight became the chief culprit in the crisis. Should the western countries take relevant measures to adjust the fair value criterion to deal with the crisis? As a newly issued accounting standard of our country in 2006