2006年2月15日,财政部对企业会计准则进行了修订,引入公允价值的概念。由公允价值自身所具有的特性决定,它给新会计准则的应用带来许多新的问题。本文通过对新会计准则中公允价值的探讨,揭示公允价值的本质,说明应用公允价值进行会计计量的优缺点,为新会计准则的应用提供参考依据。 On February 15, 2006, the Ministry of Finance revised the accounting standards for business enterprises and introduced the concept of fair value. It is determined by the characteristics of fair value itself, which brings many new problems to the application of new accounting standards. Through the discussion of the fair value in the new accounting standards, this article reveals the nature of fair value, explains the advantages and disadvantages of using fair value to carry out accounting measurement, and provides reference for the application of new accounting standards.