Abstract: The U.S. subprime crisis is a political,academic and industry hot spots at home and abroad recently. Mark-to-market is one of the focuses of the hot spots. We makes a survey on literatures on the impact of mark-to-market to U.S. subprime crisis,comparative study between the mark-to-market accounting and the historical cost accounting,the impact of mark-to-market to the stability of financial system.

Key words: mark-to-market, the U.S. subprime crisis, fair value, historical cost

摘要： 针对美国次贷危机及其引发的金融危机,美国和欧洲金融界某些银行家们将矛头指向公允价值会计准则,把危机的原因归咎于按市价调整(mark-to-market)会计计量方法,引起世界各国对公允价值会计评价的轩然大波。相对于历史成本计量而言,按市价调整的会计计量是计量衍生产品等金融工具最具透明性的方法,按市价调整的会计处理和披露为投资者提供了当前市场情况和远期分析等信息,其本身并不会带来任何损失。

关键词: 按市价调整, 美国次贷危机, 公允价值, 历史成本