Research On The Issues Of Fair Value After The Financial Crisis Period

At present, the global economy is recovery gradually, with the development of marketeconomy and capital market is increasingly perfect, the impact of the financial crisis is graduallyeliminate. However, in this financial crisis the fair value does a lot of exposed flaws problem, sohow fair value in the financial crisis better times the application of current accounting is academicpractice and related departments and organizations concerned and the focus of the debate.This paper first introduces the fair value of the related theory, which mainly includes the fairvalue of the definition, characteristics, advantages and disadvantages and other measurementattributes of the relationship. Next to financial crisis a turning point for the review of the fair valueof the abroad application situation and arising from the debate. Combining case analysis again thefair value of the specific application in our country and the problem by the series of systemicsummarized, which is mainly the listed company in the specific executive criteria is too subjectiveoperation that cause capital market chaos, market information distortion. Finally in view of theabove question, asking whether encounters the financial crisis two hypotheses on how fair value inChina’s future economy society of the reasonable application of the proposed.In short, in the financial crisis period, our country should be and the international community,in the concrete standard fair value of application, to keep their own characteristics, so that theChinese market economy development and the development of their own to adapt, overcome ourcountry in fair value application run into difficulties, regulate the use of fair value in our country.