在稳步推行的新会计准则背景之下,结合我国的会计环境基础,对会计信息质量和公允价值之间的关系进行分析,能促进对新会计准则的有效实施。文章基于提高会计信息质量的角度,分析了关于公允价值计量在国际上的相关准则的调整以及我国相应应对措施,提出了关于完善公允价值计量属性的建议和对策。 Under the steady implementation of the new accounting standards, the analysis of the relationship between the quality of accounting information and the fair value based on the basis of China’s accounting environment can promote the effective implementation of the new accounting standards. Based on the improvement of the quality of accounting information, the article analyzes the adjustment of international standards of fair value measurement and corresponding countermeasures in China, and puts forward suggestions and countermeasures to improve the fair value measurement.