自20世纪90年代金融危机以来,国际上普遍接受了公允价值观念,并致力于研究如何运用公允价值,但在我国,公允价值的运用却几经波折。本文通过对在我国运用公允价值的分析,得出公允价值是21世纪我国会计计量属性的现实选择的结论,以期对我国会计理论的建设有所帮助。 Since the financial crisis of the 1990s, the international community has generally accepted the fair value concept and devoted itself to studying how to use the fair value. However, the fair value has been used in our country with many twists and turns. Through the analysis of the use of fair value in our country, this paper draws the conclusion that fair value is the realistic choice of the accounting measurement in our country in the 21st century, in the hope of helping the construction of accounting theory in our country.