为实现我国会计准则与国际会计惯例的趋同性,我国2006年颁布了新《企业会计准则》并引入了公允价值计量属性。在公允价值计量下,资产和负债按照在公平交易中,熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额计量。公允价值计量对会计信息的生成和呈报带来了重大影响。本文在对公允价值在我国会计准则中的应用情况及存在的问题和解决对策进行了详细阐述。 In order to achieve the convergence between Chinese accounting standards and international accounting conventions, China promulgated the new Accounting Standard for Business Enterprises in 2006 and introduced the fair value measurement attributes. Under fair value measurement, assets and liabilities are measured at the voluntary exchange of assets or debt settlement by both parties who are familiar with the situation in an arm’s length transaction. Fair value measurement has had a significant impact on the generation and presentation of accounting information. This article elaborates the application of fair value in our country’s accounting standards and its existing problems and solutions.