我国新的企业会计准则中有多个具体准则涉及公允价值的计量,总体上反映了我国会计准则制定当局认可并谨慎倡导公允价值计量,但有争议认为公允价值可能成为利润操纵的新工具。针对这种担忧,笔者认为制定相关的指南或准则,对公允价值计量提供更明确的指导将有助于防范对公允价值的误用,本文所探讨的就是制定我国公允价值计量准则的相 There are several specific standards in China’s new Accounting Standards for Business Enterprises that involve the measurement of fair value, which generally reflects our country’s accounting standard-setting authorities’ approval and careful promotion of fair value measurement. However, it is argued that fair value may become a new tool for profit manipulation. In response to this concern, I believe that the development of relevant guidelines or guidelines, the fair value measurement to provide more specific guidance will help prevent the misuse of fair value, this article is to develop China’s fair value measurement criteria for the phase