2006《企业会计准则》中又有17项具体准则程度不同地运用了公允价值计量属性,基本上实现了与国际会计准则的趋同。由于公允价值的运用在很大程度上依赖于会计职业判断,如何使公允价值这一计量属性得到合理有效的运用,会计从业人员的职业判断能力是重要因素。 In 2006, there are a further 17 specific standards in the “Accounting Standards for Business Enterprises”, which apply the fair value measurement attributes to different degrees and basically achieve the convergence with international accounting standards. As the use of fair value relies heavily on the accounting profession judgment, how to make the measurement of fair value be used reasonably and effectively, the occupational judgment ability of accounting practitioners is an important factor.