从上世纪至今,公允价值一直备受会计学者的关注,我国自引入公允价值以来从未间断过对公允价值的探究。我国财政部最新颁布的会计准则中不同程度的提到公允价值,使得公允价值计量属性与历史成本计量属性并行,这是我国会计计量属性的一大突破。实践证明,在会计的计量中公允价值有着非常重要的作用。公允价值的运用可以使会计信息更加充分的体现市场的公允性,使企业的财务数据在市场经济大环境中也更具有可理解性。与此同时,公允价值在运用中的缺点和不足也凸现 Since the last century, the fair value has been the concern of accounting scholars. Since the introduction of fair value, the fair value has never been explored in our country. China’s Ministry of Finance recently promulgated accounting standards in varying degrees of reference to the fair value, making the fair value measurement attributes and historical cost measurement attributes parallel, which is a major breakthrough in China’s accounting measurement attributes. Practice has proved that the fair value of accounting measurement has a very important role. The use of fair value can make the accounting information more fully reflect the fairness of the market so that the financial data of enterprises in the market economy environment is also more understandable. At the same time, the shortcomings and deficiencies in the use of fair value are also highlighted