公允价值的应用现状及其发展建议

中国新会计准则在诸多方面实现了突破，其中公允价值计量属性的运用可谓是最为引人注目的方面。公允价值计量属性的运用，是我国会计准则在国际趋同中迈出的实质性步伐，也标志着我国市场经济日趋成熟。但我国对公允价值的应用与国际相比还有一定差距，现有规定在实施中也面临一些困难，为进一步推行公允价值计量属性在会计准则中的应用，还应在政策制定、会计监管、评估市场、市场环境的完善和会计人员素质等方面做出一系列的努力。

On the Current Situation of Fair Value and Tentative Suggestions

A lot of breakthroughs have been realized in China's new accounting standards,the most remarkable one of which is the practice of the fair value,which represents an important progress in the internationalization of China's accounting standards and signifies the maturity of China's market economy.However,there is still much to be done to meet the standards at an international level,and problems still exist in the practice of the current standards.To further the application of measurement attributes of fair value to accounting standards,improvement should be made in such areas as policies,accounting supervision,the evaluation profession,the market environment and the competence of accountants.