新会计准则引入公允价值计量属性是其一大亮点,打破了单一的计量模式。公允价值在我国经历了先用后弃,禁而又用的过程,笔者认为这是一个实践、认识、再实践、再认识的循环往复的过程,这个过程是必须的、持续的,更是有益的。但在。两年多的实践中,我国 The introduction of new accounting standards fair value measurement is one of the highlights, breaking a single measurement model. The fair value has gone through the process of giving up, banning and using in our country first, I think this is a process of practice, cognition, re-practice and re-understanding of the cycle. This process is necessary, continuous and even beneficial. of. But in More than two years of practice, our country