摘要:随着社会经济的飞速发展,新型交易或事项的大量涌现,历史成本计量显得捉襟见肘。公允价值的引入对这些新型交易或事项进行合理地计量起到了重要的作用，很大程度上提高了会计信息的质量。

　　　本文在介绍公允价值含义及其计量意义的基础上，阐述了公允价值在我国会计准则中的具体应用，结合我国应用公允价值实情，从不同角度提出应用过程中所面临的问题，并提出了相应的对策。

关键词：公允价值  应用  会计准则

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