本文主要从四个方面阐述了公允价值再次引入对我国上市公司的影响。笔者认为,公允价值的再次导入,使上市公司债务重组的损益情况更为明确清晰;使上市公司非货币性资产的交换更为准确可靠;有利于非控制下公司合并时科学的实现会计处理;为上市公司确认金融工具和计量提供了真实标准。 This article mainly elaborates the impact of reintroducing fair value on the listed companies in our country from four aspects. In my opinion, the re-introduction of fair value makes the profit and loss of the debt restructuring of the listed company clearer and clearer so that the exchange of non-monetary assets of the listed company is more accurate and reliable; it is conducive to the scientific realization of accounting when the non-controlling merger occurs; For listed companies to confirm the financial instruments and measurement provides a real standard.