公允价值问题近十几年来一直是国际会计前沿中一个极富挑战性的热点和难点问题。我国在新会计准则体系中,大量引入公允价值的计量属性,这既符合国际会计计量的发展趋势,也适应了我国经济发展的客观要求。只要我们据此制定相关的政策,有的放矢,就可使公允价值发挥出其他计量模式无可比拟的优越性。 The issue of fair value has been a very hot and difficult issue in the international accounting front for more than a decade. In the new accounting standards system, China introduced a large number of measurement attributes of fair value, which not only accords with the development trend of international accounting measurement but also meets the objective requirements of China’s economic development. As long as we formulate the relevant policies accordingly, we can make the fair value exert the unparalleled superiority of other measurement models.