财政部目前刚刚发布正式版的《企业会计准则第39号——公允价值计量》,经过两年半的酝酿终于出炉,自2014年7月1日起施行。公允价值计量准则的发布实施,既有利于保持我国企业会计准则与国际财务报告准则持续趋同、又能够促进我国资本市场规范发展和深化经济改革。本文旨在介绍公允价值计量准则在我国的发展历程、并且立足于国际视角下探讨中国当下并相应提出几点建议。 The Ministry of Finance has just released the official version of Accounting Standard for Business Enterprises No. 39 - Fair Value Measurement, which was finally released after two and a half years of brewing and came into force on July 1, 2014. The issuance and implementation of fair value measurement standards not only help keep the continuous convergence of China’s enterprise accounting standards and IFRS, but also promote the standardized development of capital market and deepen economic reform in our country. The purpose of this article is to introduce the development history of fair value measurement standards in our country and to discuss the current situation in China from the international perspective and put forward some suggestions accordingly.