十几年来,公允价值一直是国际会计界的一个热点和难点问题,同时也是一个在国内很有争议的问题。本文正是在这样的背景下,先从评述国内外对公允价值研究现状入手,详细分析了公允价值的特点,在此基础上,介绍了公允价值在国际会计准则中和我国会计准则中的应用现状,进而提出使公允价值在我国的推行能够顺利进行的相应对策建议。 For more than a decade, the fair value has always been a hot and difficult issue for the international accounting profession, and it is also a very controversial issue in the country. Based on the review of the current situation of research on fair value at home and abroad, this paper analyzes the characteristics of fair value in detail, and on this basis, introduces the application of fair value in international accounting standards and our country’s accounting standards The status quo, and then put forward to make fair value in our country to promote the smooth implementation of the corresponding countermeasures and suggestions.