摘要：Fair value is a kind of value estimation mode. But with the breakout of financial crisis, people started to doubt the impact of this value estimation mode. This article starts with the disputes from various parties about the fair value in the financial crisis, introduces the background of financial crisis and analyzes the manifestation problem of fair value based on the facts that the fair value has an effect of risk amplification and its measurement intensifies the fluctuation of enterprise business performance. Then it also proposes some corresponding countermeasures to perfect the measurement property of fair value based on the confirmation of the fair value measurement.
关键词：fair value measurement;fair value;problem and countermeasure
