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摘要：20世纪80年代以来,随着衍生金融工具的大量产生以及会计信息需求者对会计信息质量要求的不断提高,经济环境愈来愈充满不确定性与虚拟性,公允价值顺应潮流登上历史舞台。我国财政部2006年2月发布了包括1项基本准则和38项具体准则的新会计准则体系，并规定于2007年1月1日起首先在上市公司实施。新会计准则在诸多方面实现了新的突破，其中公允价值会计的运用是最为显著地方面。在我国新的会计准则体系中公允价值计量的运用已成为一个突出特点,但其可靠性及可操作性仍存在不少问题。对公允价值可靠性的怀疑,对公允价值可能引起损益的剧烈波动的担忧,对公允价值操作性难度大以及公允价值理论尚欠成熟和完善仍存在不少的争议。6773
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因此，无论从理论上还是实际上，这都是一个值得研究的课题。本文正是在此背景下选定的。本论文拟从公允价值的理论概念为出发点，阐述公允价值在国内外的应用现状，指出我国会计准则体系在对公允价值会计运用的理论探讨和实际操作方面还存在诸多问题，并就进一步完善公允价值会计的应用提出了相关的对策。
关键词：公允价值；新会计准则；可靠性；相关对策
Applied Research in Fair Value Accounting in China
Abstract：Since 1980s, along with the production of large numbers of derivative financial instruments and with the improvement of the accounting information demanders for accounting information quality requirement, more uncertainty and virtual sex in economic environment get the result of fair value boarding the stage of history. In February 2006, China's Ministry of Finance issued a fair value system consists of 1 basic standard and 38 specific standards, and implement it in the listing Corporation first on January 1, 2007. The new accounting standards achieved new breakthroughs in many aspects, especially in the use of fair value accounting. In our new system of accounting standards for the use of fair value has become a prominent feature, but its reliability and simplicity still have many problems. Doubt on the reliability of fair value, on the fair value gain or loss may lead to volatility concerns, on the fair value of the operational theory difficult and the fair value less mature and perfect still a lot of controversy.
Therefore, whether in theory or in practice, this is a topic worthy of study. Based on the background，I selected this topic. This paper will start from the theory of the concept of fair value, explain the current situation of the application of fair value at home and abroad, point out that China's accounting standards system still exist many problems on the aspects of theory investigation and the actual operation of the use of fair value accounting, and propose some countermeasures on improving the application of fair the value accounting.
KeyWords： fair value；new accounting standards；reliability；countermeasures
目录
引言1
一、公允价值的理论基础2
（一）公允价值的涵义2
（二）公允价值的基本特征2
1、真实公允性2
2、相关性2
3、价格估计性3
（三）公允价值和计量属性3
（四）公允价值和其他计量属性的关系3
1、公允价值和历史成本3
2、公允价值和重置成本4
3、公允价值和可变现净值4
4、公允价值和现值5
二、公允价值会计在我国的运用6
（一）公允价值会计在我国的发展历程6
1、引入阶段(1997~2000)6
2、回避阶段(2000~2005)6
3、重新提倡阶段(2006至今)7
（二）公允价值会计在我国的应用现状7
1、新会计准则采用公允价值会计的原因7
2、影响我国公允价值会计应用的因素8
3、公允价值会计在我国运用的必要性8
4、公允价值会计在新会计准则中的具体运用9