由财政部2006年2月颁布,上市公司自2007年1月1日起执行的公允价值计量模式随着一场影响世界的经济危机的到来,变成了人们眼中的洪水猛兽,质疑、修改、废除之声纷起。公允价值计量究竟该何去何从一时间成了热门话题。笔者认为,公允价值计量模式自提出到应用已经经历了一个相当长的理论探讨阶段,在金融危机到来之前之所以被广泛认同和推广,是因为它有着传统计量模式无可比拟的优势,并不能因在 It was promulgated by the Ministry of Finance in February 2006 that the fair value measurement model of listed companies that was implemented on January 1, 2007 has become a scourge in the eyes of the people with the advent of an economic crisis that affects the world. It has challenged, amended, abolished Sound waves. Fair value measurement exactly where to go from time to time has become a hot topic. The author believes that since the fair value measurement mode has been put forward to the application of a very long period of theoretical discussion, the reason why the financial crisis was widely recognized before the advent and promotion, because it has the incomparable advantages of the traditional measurement model, and can not Because of