公允价值的推行,标志着我国会计体制正在由历史成本计量模式向混合计量模式乃至规范的公允价值计量模式的方向进行转变。公允价值计量的采用提高了会计信息的相关性和配比性,促进了我国会计体制与国际会计准则之间的协调。目前的市场环境是否能满足推行公允价值的条件?“谨慎地使用公允价值”能够在何种程度上控制盈余操纵的空间?下面笔者将以岁宝热电对所持有的民生银行股份的处 The implementation of fair value indicates that the accounting system in our country is changing from historical cost measurement mode to mixed measurement mode and even regulated fair value measurement mode. The adoption of fair value measurement has improved the relevance and proportionality of accounting information and promoted the coordination between China’s accounting system and international accounting standards. The current market environment is able to meet the conditions for the implementation of fair value? “Cautious use of fair value ” to the extent possible to control the space for earnings control? The author will be the next year, Aberdeen, thermoelectric holdings of Minsheng Bank shares Department