公允价值在新会计运算中一直起到了重要的作用。这一概念最初由美国会计专家提出,并应用到了实际运算中。此后,随着对这一概念研究的深入和发展,公允价值的应用逐渐扩展到了全球范围内。我国首次应用公允价值理念是在20世纪90年代。在经历了几个阶段的发展后,已取得了一定的成果。 Fair value has always played an important role in new accounting operations. This concept was originally proposed by American accounting experts and applied to the actual operation. Since then, with the deepening of the concept of research and development, the fair value of the application gradually extended to a global scale. Our first application of the fair value concept was in the 1990s. After going through several stages of development, some achievements have been made.