我国新会计准则体系表现出了国际趋同性。其中最引人注目的是,在坚持历史成本基础的前提下,明确地将公允价值作为会计计量属性之一,并不同程度地运用于17个具体会计准则中,以使按照新会计准则体系编制的财务报表能够更加真实、公允地反映企业的价值。本文将从公允价值的产生、涵义、计量、运用等方面进行简要分析。 China’s new accounting standards system shows the international convergence. Among them, the most notable one is that on the premise of adhering to the historical cost basis, the fair value has been explicitly used as one of the accounting measurement attributes and has been applied to a great extent in 17 specific accounting standards so that the new accounting standards system The financial statements can be more true and fair reflection of the value of the enterprise. This article will make a brief analysis from the aspects of the production, meaning, measurement and application of fair value.