公允价值是指在公平交易中熟悉情况的交易双方,自愿进行资产交换或债务清偿的金额。由于我国目前的生产资料市场、产权市场尚在建立健全中,相关的公允价值难以真正的显现出“公允”,广大的会计工作人员运用公允价值还存在一定的困难。所以在我国会计实务中,只是针对特殊的交易或事项在一定的范围内使用这种计量属性。2001年1月1日实施的《企业会计制度》充分借鉴了国际会计惯例,在许多方面取得了突破进展,尤其对公 Fair value refers to the amount of money that the parties to a transaction who are familiar with the situation in a fair transaction voluntarily perform asset exchange or debt liquidation. As China’s current capital market and property market are still in the process of being established, it is difficult for the relevant fair value to appear truly “fair”, and there are still some difficulties for the majority of accounting staff to use fair value. Therefore, in China’s accounting practice, this measurement attribute is only used within a certain range for special transactions or events. The “Accounting System for Business Enterprises” implemented on January 1, 2001 fully borrowed from international accounting practices and achieved breakthroughs in many areas, especially for public