2007年1月1日实施的新会计准则中,公允价值作为会计计量属性之一明确地写进了《企业会计准则——基本准则》,这意味着我国传统意义上单一的历史成本计量模式被历史成本、公允价值等多重计量属性并存的计量模式所取代,表明我国会计向国际趋同迈出了实质性的一步。下面,我主要从三个方面来介绍一下公允价值 In the new accounting standards implemented on January 1, 2007, the fair value was explicitly included in the “Accounting Standards for Business Enterprises - Basic Standards” as one of the attributes of accounting measurement, which means that the traditional historical cost measurement model in our country is Historical cost, fair value and other multiple measurement attributes of the coexistence of the measurement mode is replaced, indicating that China’s accounting to international convergence has taken a substantial step. Below, I mainly from three aspects to introduce the fair value