包含1项基本准则和38项具体准则的新会计准则已经于2007年1月1日在上市公司正式实施。新会计准则的发布和实施标志着中国会计体系实现了实质性国际趋同。此中,公允价值的应用与计量是此次准则改革中的一大亮点,是我国会计准则与国际会计准则趋同的重要体现。国际财务报告准则要求广泛运用公允价值,以充分体现相关性的会计信息质量要求;而我国考虑到市场发展的现状,此次准则体系中主要在金融工具、投资性房地产、非共同控制下的企业合并、债务重组和非货币性交易等方面谨慎适度地引入了公允价值的计量模式。这不仅影响到损益的核算,并从“反利润主导”的误区中脱身出来,更重要的,使中国会计人据以确立市场经济条件下的会计哲学观:怎样计价才不至于脱离经济环境和经济实质?什么样的计量模式才能满足财务报表使用者的核心需求?本文拟对公允价值的应用及影响进行探讨,并通过实证分析剖析公允价值计量的积极意义与存在的局限性 The new accounting standards, including a basic standard and 38 specific standards, were officially implemented on listed companies on January 1, 2007. The issuance and implementation of the new accounting standards have marked the substantial international convergence in China’s accounting system. Among them, the fair value of the application and measurement of the reform of the guidelines is a major bright spot, is the convergence of China’s accounting standards and international accounting standards an important manifestation. International Financial Reporting Standards require that the fair value be widely used to fully reflect the relevant accounting information quality requirements. In our country, taking into account the current situation of market development, this standard system mainly focuses on financial instruments, investment real estate, and enterprises under non-common control Merger, debt restructuring and non-monetary transactions and other aspects of prudently introduced fair value measurement model. This not only affects the calculation of profit and loss, but also exits from the misunderstanding of “anti-profit-led” and, more importantly, makes Chinese accountants based on the view of accounting philosophy in a market economy: how to price without getting out of the economy Environmental and economic essence? What kind of measurement model can meet the core needs of users of financial statements? This article intends to discuss the application and impact of fair value, and analyzes the positive meaning and limitations of fair value measurement through empirical analysis