中美会计准则中公允价值应用比较及启示

公允价值是面向21世纪的计量模式。美国在公允价值会计的研究和应用领域30多年来一直引领世界。我国对公允价值的运用还处于初步阶段，随着新准则下年报的报出，公允价值在我国的应用情况备受关注，本文通过对分析中关两国在公允价值上的应用情况及美国给我国带来的启示，为我国进一步推广公允价值计量提供参考和借鉴。

The Comparision of Practical Fair Value Between China's and American Accounting Norm

Fair value is a kind of measurement face to 21 century. America has taken the lead in its research and practice for thirty years, while China is now at its elementary stage in its practice with the issue of the new norm of annual report, the practice of fair value in China would be widely to cused. The paper discussess the practice in China and America and gives us opinions in expanding its practice in China.