摘要：為了順應我國經濟快速發展的需求，公允價值計量在會計計量中顯得越來越重要。但是，盡管經濟環境和市場條件都已有很大改觀，我國對公允價值的應用仍十分謹慎，嚴格規范了公允價值計量的應用條件。本文擬從公允價值的理論概念為出發點，闡述公允價值在我國的應用現狀，指出我國在推行公允價值過程中存在的問題。同時，結合公允價值的特征及實例分析影響我國公允價值應用的主要因素，就涉及公允價值的具體準則在執行過程中存在的問題加以解析，并綜合多方觀點，針對性的提出改進公允價值在我國會計實務中應用的對策與建議。

關鍵詞：公允價值  公允價值計量  公允價值的應用

Abstract: In order to adapt to the need of China’s rapid economic development, the fair value measurement seems more and more important in accounting measurement. However, despite the economic environment and market conditions have been greatly improved, the application of fair value in our country is still in caution, and is strictly regulated. In this thesis, to begin with the concept of fair value, the problems existing in the implementation of fair value are discussed with the status of its application in China. In the mean time, the main factors affecting the application of fair value in China are analyzed, combined with its characteristics and related examples. Problems under the process of implementation are probed according to the accounting standards, and suggestions and recommendations are proposed with integrated views.

Key Words: fair value   fair value measurement   the application of fair value