随着经济和资产证券化的发展,公允价值会计计量已凸显其优越性。公允价值是当前会计界的研究热点。然而,由现行的历史成本模式过渡到公允价值模式,存在着许多技术方面的难题和来自于实务界的阻力,因此公允价值模式的会计计量不可能一蹴而就。公允价值的计量有一定的难度,本文结合研究实际来分析具体的公允价值的计量与运用。 With the development of economy and asset securitization, the fair value accounting measurement has highlighted its superiority. The fair value is the research hotspot in the current accounting field. However, from the current historical cost model to the fair value model, there are many technical problems and resistance from the substantive sector, so the fair value model of accounting measurement can not be accomplished overnight. The measurement of fair value has a certain degree of difficulty. This article analyzes the concrete measurement and application of fair value based on the research actuality.