公允价值的适当运用是新企业会计准则备受关注的焦点之一。为了深入理解及适当运用公允价值,首都理论和实务界的有关专家学者及在校博士生、硕士生共20余人近日组织了“公允价值运用”的专题研讨。专题研讨会围绕公允价值的引入、公允价值运用级次划分的国际比较与分析、公允价值的恰当运用等相关方面的问题展开,基本观点如下:一、公允价值的引用 The fair use of fair value is one of the focuses of new accounting standards. In order to understand and make proper use of fair value, a total of more than 20 experts and scholars from the theory and practice circles of the capital and more than 20 doctoral students and master students have organized the seminar on the application of fair value recently. The symposium will focus on the introduction of fair value, the international comparison and analysis of the classification of fair value, the proper application of fair value and other related issues. The basic viewpoints are as follows: 1. The fair value quotation