公允价值在新准则的广泛应用,给我国会计人员的职业判断能力提出了很高的要求,如何应对由此带来的巨大挑战成为摆在广大会计人员尤其是上市公司会计人员面前亟待解决的问题。本文试从影响公允价值会计职业判断的环境及基本因素分析出发,尝试找出一些相对应的政策措施,以供后续的研究与政策制定提供参考。 The wide application of fair value in the new standard puts great demands on the professional judgment ability of accounting staff in our country and how to deal with the great challenge brought by it becomes the problem that should be solved in the face of the vast numbers of accounting staff, especially the accounting staff of the listed company . Based on the analysis of the environment and basic factors that affect the professional judgment of fair value accounting, this article attempts to find out some corresponding policy measures to provide reference for subsequent research and policy making.