我国颁布实施新会计准则以来,资产计价工作发生了巨大的变化。本文首先介绍新会计准则下公允价值计量模式的特点,然后系统论述公允价值计量模式在不同资产计价领域发挥的作用,分析公允计量思想对资产计价的指导意义,最后提出当前资产计价存在的问题及其发展方向。 Since the promulgation and implementation of the new accounting standards in our country, tremendous changes have taken place in the valuation of assets. This paper first introduces the characteristics of the fair value measurement model under the new accounting standards, and then systematically discusses the role played by the fair value measurement model in different asset pricing fields, analyzes the guiding significance of the fair value measurement to the asset pricing, and finally puts forward the problems existing in the current asset pricing and Its development direction.