新准则的颁布实施,重新确立了公允价值计量属性的地位,并且正式确定了历史成本、重置成本、可变现净值、现值以及公允价值5种会计计量属性,不再强调历史成本为基础计量属性,但我们对公允价值却有不少似是而非的片面理解,本文就什么是公允价值,公允价值与其他四种计量属性的关系作一些粗浅的探讨。 The promulgation and implementation of the new standard redefined the status of fair value measurement attributes and formally established five accounting measurement attributes of historical cost, replacement cost, net realizable value, present value and fair value, no longer emphasizing the historical cost as the basis for measurement However, we have a lot of paradoxical understandings of fair value. This article provides some superficial discussions on the relationship between fair value, fair value and other four measurement attributes.