我国的新会计准则中,公允价值是其针对计量属性所做的比较大的改进,提高了我国会计准则和国际会计准则的趋同性。但是其在实施过程中还存在一些问题,本文就针对这些问题做出分析,并提出相应的对策。 In our country’s new accounting standards, the fair value is the relatively big improvement that it has made to measure the attribute, has improved the convergence of our country’s accounting standards and international accounting standards. However, there are still some problems in the process of its implementation. This article analyzes these problems and puts forward corresponding countermeasures.