所谓公允价值计量就是指将市场价值和未来现金流量的现值作为资产和负债的主要计量属性的一种会计模式。我国现行的企业会计准则当中对会计计量属性进行了重大的调整,而引进公允价值计量和确立公允价值计量模式则成为当下企业会计准则体系当中的一个重点。本文根据我国目前所处的市场环境下,探讨了公允价值计量在现行会计准则中的具体应用,并针对公允价值实施存在的问题提出了完善建议。 The so-called fair value measurement refers to the present value of market value and future cash flows as an accounting measurement of the main measurement of assets and liabilities. Among the current accounting standards in our country, significant changes have been made in the accounting measurement attributes. However, the introduction of fair value measurement and the establishment of fair value measurement models have become the focus of the current accounting standards system. Based on the current market environment in our country, this paper discusses the specific application of fair value measurement in the current accounting standards and puts forward some suggestions for the problems existing in the implementation of fair value.