自2006年我国发布了以公允价值运用为最大亮点的会计审计准则体系以来,公允价值的运用就备受学术界和实务界的关注。本文以金融资产为切入点,分析公允价值的理论及其在金融资产计量中的应用;探析公允价值计量金融资产的利弊并提出合理使用公允价值的建议。 Since China released the system of accounting standards of auditing with fair value application as its biggest bright spot in 2006, the application of fair value has drawn the attention of academics and practitioners. This article takes financial assets as the starting point, analyzes the theory of fair value and its application in the measurement of financial assets; analyzes the pros and cons of fair value measurement of financial assets and puts forward the suggestion of fair use of fair value.