摘要：为了顺应我国经济快速发展的需求，公允价值计量在会计计量中显得越来越重要。但是，尽管经济环境和市场条件都已有很大改观，我国对公允价值的应用仍十分谨慎，严格规范了公允价值计量的应用条件。本文拟从公允价值的理论概念为出发点，阐述公允价值在我国的应用现状，指出我国在推行公允价值过程中存在的问题。同时，结合公允价值的特征及实例分析影响我国公允价值应用的主要因素，就涉及公允价值的具体准则在执行过程中存在的问题加以解析，并综合多方观点，针对性的提出改进公允价值在我国会计实务中应用的对策与建议。
关键词：公允价值 公允价值计量 公允价值的应用
Abstract: In order to adapt to the need of China’s rapid economic development, the fair value measurement seems more and more important in accounting measurement. However, despite the economic environment and market conditions have been greatly improved, the application of fair value in our country is still in caution, and is strictly regulated. In this thesis, to begin with the concept of fair value, the problems existing in the implementation of fair value are discussed with the status of its application in China. In the mean time, the main factors affecting the application of fair value in China are analyzed, combined with its characteristics and related examples. Problems under the process of implementation are probed according to the accounting standards, and suggestions and recommendations are proposed with integrated views.
Key Words: fair value fair value measurement the application of fair value
