摘要:2008年金融危机的爆发是公允价值计量成为争论的焦点，公允价值无疑是当前会计理论与实务界的热点、难点问题。企业财务会计采用公允价值计量，更能体现相关性的会计信息质量问题，更能反映企业价值，而研究和解决在企业会计实务中公允价值计量遇到的现实问题，有利于更好地体现公允价值的计量属性，这也是企业目标决策的需要。本文以公允价值发展的历史轨迹进行剖析，对其定义及概念展开理论阐述，从本质与实施条件方面指出企业公允价值计量运用的优势与局限性，同时对现阶段如何提高企业财务会计公允价值在我国运用的效果提出相关的建议。

关键字：公允价值计量；企业财务会计；问题；对策

Abstract:In 2008 the outbreak of financial crisis to fair value become the focus of debate, the fair value is undoubtedly the current accounting theory and practice circles hot and difficult problems. Enterprise financial accounting to use fair value measurement, to better reflect the relevance of accounting information quality requirements, can better reflect the value of the enterprise. Research and solve in the accounting practice of fair value measurement in the practical problems encountered, is conducive to better reflect the fair value measurement attribute, which is the goal of enterprise decision-making needs. In this paper, the fair value to analyze the history of the development, its definitions and concepts of theoretical elaboration and implementation of essentially conditions that the advances and limitations of the use of fair value, At the same time, how to improve the Enterprise financial accounting to use fair value at the present stage in China's effective utilization of the relevant recommendations.   Key Words: fair value；Enterprise financial accounting measurement；problem； countermeasure

　　　随着知识经济时代的到来，社会竞争日趋激烈，企业的经营风险和不确定性加大，大量的无形资产、衍生金融工具等软资产不断地涌现，金融风险不断产生，传统以历史成本计量模式已不能如实地反映会计信息，这会影响企业财务会计信息的有用性和相关性，因此对会计信息系统提出了更高的要求。企业外部信息使用者要求更高质量的会计信息，公允价值计量的出现和使用可以提供更加相关而又合理可靠的会计信息，同时在某些方面满足了外部信息使用者的要求和为其提供了更为相关的财务信息。积极研讨公允价值计量在我国企业的可行性，有助于维护加入世贸组织后我国的经济利益，有利于完善我国会计准则，减少会计信息失真，通过对公允价值计量的研究，使我国的会计计量理论和实务能紧跟国际会计发展的步伐，这对促进我国会计标准国际化和国民经济的持续、健康发展都有着积极作用，从而有助于我国经济健康发展。