美国次贷危机与公允价值会计

摘要
    一场前所未有的次贷危机引发了全球性的金融危机，造成全球金融市场的重大震荡。在危机爆发后的近两年时间里，国际国内金融界、理论界，包括监管机构和众多媒体，对于这场波及全球的次贷危机成因有种种分析。其中有一种声音，那就是会计准则中的公允价值计量方法导致了次贷危机的恶化。
    本文简述了美国次贷危机的发生发展过程，从会计的角度对公允价值在次贷危机中扮演的角色及造成影响进行了分析，并结合当前我国经济环境的实际情况，提出对我国公允价值计量运用的启示。

关键词    次贷危机；公允价值；影响；启示
Abstract

An unprecedented crisis in the sub-loans triggered a global financial crisis, global financial markets caused a major shock. After the outbreak of the crisis of the past two years, international and domestic financial sector, the theory community, including many of the media, regulatory bodies and, for the affected sub-loan crisis in the world there are all kinds of analysis of the causes. Among them, a voice, that is, accounting standards in the fair value method resulted in the deterioration of sub-loan crisis.
   In this paper, sub-loan crisis in the United States occurred in the development process, from an accounting point of view of fair value in the sub-loan crisis and the role of a comprehensive analysis of the impact, combined with the current economic environment of China's actual situation, the fair value of our measuring the use of Inspiration.

Key words：Meeting loan crisis; fair value; impact; Inspiration

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