2006年2月16日新会计准则发布,此次发布的企业会计准则体系强化了为投资者和社会公众提供决策有用会计信息的新理念,实现了与国际惯例的趋同,构建了比较完整的有机统一体系。通过回顾公允价值在我国会计准则中的运用,分析新会计准则中公允价值计量的重要意义和实际操作中的问题,提出了对我国采用公允价值的具体对策。 February 16, 2006 release of new accounting standards, the release of the corporate accounting standards system to strengthen for investors and the public to provide useful accounting information for decision-making new ideas, to achieve the convergence with international practice, to build a relatively complete organic Unified system. By reviewing the application of fair value in our country’s accounting standards, this paper analyzes the importance of fair value measurement in the new accounting standards and the problems in practical operation, and puts forward the concrete countermeasures for our country to adopt fair value.