知识经济时代的经济环境急剧波动,按历史成本反映的会计个体经济资源账面价值已严重偏离了其市场价值,一种更能反映会计个体经济资源价值的计量属性应运而生,这就是公允价值。目前,商业银行采用公允价值计量不可避免出现很多问题,本文指出了其存在的问题并提出了相应改进办法。 The economic environment in the era of knowledge-based economy fluctuates dramatically. The book value of individual economic resources accounting according to the historical cost has seriously deviated from its market value. A measurement property that better reflects the value of individual economic resources of accounting emerges as the times require. This is the fair value. At present, many problems inevitably arise when commercial banks use fair value measurement. This paper points out the existing problems and puts forward some corresponding improvements.