CAJ | 학술논문

2008年美国金融危机导致美国经济衰退，进而引发世界性的经济危机。在经济危机中，会计准则中的公允价值首当其冲成为人们关注的焦点。公允价值有它自身的优点，公允价值计量方法能对衍生金融工具进行很好的核算，同时能够较确切地反映企业现时市场价格条件下资产、负债等财务状况的信息。然而金融危机也暴露出公允价值的顺周期性、容易受市场有效性的影响以及计量的不确定性等问题。因此，当前无需因噎废食，反而应该承认公允价值的意义，并给予不断的完善，让其充分发展，使其能够更好地为经济发展服务。
2008년미국금융위궤도치미국경제쇠퇴，진이인발세계성적경제위궤。재경제위궤중，회계준칙중적공윤개치수당기충성위인문관주적초점。공윤개치유타자신적우점，공윤개치계량방법능대연생금융공구진행흔호적핵산，동시능구교학절지반영기업현시시장개격조건하자산、부채등재무상황적신식。연이금융위궤야폭로출공윤개치적순주기성、용역수시장유효성적영향이급계량적불학정성등문제。인차，당전무수인일폐식，반이응해승인공윤개치적의의，병급여불단적완선，양기충분발전，사기능구경호지위경제발전복무。
The 2008 US financial crisis has led to a recession in the United States which further spread worldwide. In this financial crisis, the fair value in accounting principles was under the spotlight. Fair value has its own merit, fair value calculation method can make a good accounting on derivative financial instruments, meanwhile accurately reflects such financial information as assets and liabilities of enterprises under the current market price. However, the financial crisis has exposed the periodicity of fair value, its susceptibility to the market efficiency, measurement uncertainty and so on. Therefore it is unnecessary to refrain from its application for fear of possible risks while we should recognize its significance, and put it into constant improvement and full development so as to make it better service for economic development.