摘要:隨著社會經濟的飛速發展,新型交易或事項的大量涌現,歷史成本計量顯得捉襟見肘。公允價值的引入對這些新型交易或事項進行合理地計量起到了重要的作用，很大程度上提高了會計信息的質量。

　　　本文在介紹公允價值含義及其計量意義的基礎上，闡述了公允價值在我國會計準則中的具體應用，結合我國應用公允價值實情，從不同角度提出應用過程中所面臨的問題，并提出了相應的對策。

關鍵詞：公允價值  應用  會計準則

Abstract:For a long time,historical cost has been the main measurement mode,but with the development of economy and lots of new trade transactions come forth, it is difficult for historical cost to cope with the situation gradually. the change of current and future economic environment influencing on enterprise resources can be provided, fair value measurement gradually receives good graces .To keep the quality of information, all the standard-making institutions try to measure all the items by fair value.

　　　Application of fair value is a big bright spot of accounting standards in business. Based on measurement and meaning of fair value. This paper describe the application in specific of the accounting guidelines.Combining with Condition of our country, this paper summarized the current problems of the fair value and propose the solutions.

Key Words：Fair Value  Application  Accounting standards