公允价值因美国金融危机的爆发而备受指责。因此,这迫使我们思考公允价值计量方法的运用是否会带来不良后果。本文在详细的阐述了公允价值内涵的基础之上,再次思考了中国运用公允价值的内外动因,最后指出公允价值本身没有错误,而是在公允价值的运用过程中并没有秉承会计的谨慎性原则,因此这要求公允价值的运用中必须遵守谨慎性原则。 The fair value was blamed for the outbreak of the U.S. financial crisis. Therefore, this forces us to ponder whether the application of the fair value measurement method will bring adverse consequences. Based on the elaboration of the connotation of fair value, this paper rethinks the internal and external motivation of China to use fair value, and finally points out that there is no mistake in fair value itself, but does not follow the cautious principle of accounting in the process of using fair value Therefore, this requires fair use of the value of the principle must be observed.