我国早在上世纪90年代就引入了公允价值。由于当时一些上市公司利用其操纵利润,于是财政部门限制了公允价值的使用,只做了小部分的保留。随着市场经济的迅速发展,我国财政部颁布了新的企业会计准则,公允价值的再次启动引起了人们的关注。本文基于蒙特卡洛模拟运算,以解决在非活跃的市场情况下公允价值难以确定的问题。 As early as the 90s of last century, our country introduced the fair value. Since some public companies took advantage of their profits at the time, the finance department restricted the use of fair value and made only a small part of the reservation. With the rapid development of market economy, China’s Ministry of Finance promulgated a new accounting standard for business enterprises. The re-launching of fair value aroused people’s attention. This article is based on Monte Carlo simulation to solve the problem of difficult to determine the fair value in the case of an inactive market.