次贷危机给公允价值带来的启示  

Inspiration for Fair Value from Subprime Lending Crisis

作　　者：李昱奇[1] 

机构地区：[1]中国人民大学,北京100872

出　　处：《天中学刊》2009年第4期63-66,共4页Journal of Tianzhong

摘　　要：2007年美国爆发的次贷危机不仅给美国经济造成了损失,也严重影响了全球经济。此次危机引发了各方对会计计量属性公允价值的质疑。但是,纵观次贷危机的发展形成过程,客观分析公允价值与次贷危机的关系,就会发现危机也给公允价值带来了重要启示。Subprime lending crisis broke out in 2007 not only caused much damage to the American economy, but also influenced global economy seriously. Fair value is criticized under such circumstance, but at the same time, subprime lending crisis＇s lessons for fair value can also be concluded through the analysis of the subprime lending crisis reason and the relation between fair value and subprime lending crisis.

关 键 词：次贷危机 公允价值 启示 

分 类 号：F11[经济管理—国际贸易]