一、引言自从公允价值引入我国后,公允价值在我国并没有得到广泛的运用,而我国目前仍以适度引入、谨慎使用和积极稳妥相结合的方式运用公允价值,因而在一定程度上限制了公允价值的运用。二、具体问题的提出我国财政部在2006年2月15日颁布的新《企业会计准则——基本准则》中,明确指出一些会计信息在一定的条件下可以运用公允价值计量属性,如:金融资产、债务重组、非货 I. INTRODUCTION Since the introduction of fair value into our country, the fair value has not been widely used in our country. At present, China still uses the fair value in the mode of moderate introduction, prudent use and active and steady integration, which limits the fairness to a certain extent The use of value. Second, the specific issues raised China’s Ministry of Finance in February 15, 2006 promulgated the new “Accounting Standards - the basic guidelines,” clearly pointed out that some of the accounting information under certain conditions, the use of fair value measurement attributes, such as: financial Assets, debt restructuring, non-goods