一、新准则中公允价值的变化成为亮点公允价值计量成为新会计准则中变化最重要的一部分,引起了人们的广泛的争议,体现了中国会计准则向国际化的趋同,但同时我们也应看到,美国上市公司中利用公允价值操纵利润的例子已经不胜枚举,“安然事件”的发生使得国际上更加重视公允价值的合理运用。对于中国来说,1990年的会计准 First, the changes in the fair value of the new standard has become a bright spot Fair value measurement has become the most important part of changes in the new accounting standards, has aroused widespread controversy, reflects the convergence of Chinese accounting standards to the internationalization, but at the same time we should see To the United States, listed companies in the use of fair-value manipulation of profit examples have been numerous, “Enron incident ” makes the international pay more attention to the fair use of fair value. For China, the 1990 accounting standards