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摘要：公允价值的概念由来已久，其在实务中的运用可以追溯到上世纪50年代。伴随着上世纪70年代金融工具的迅猛发展，公允价值迎来了发展的“黄金时期”。过去的几十年里，国际上公允价值的研究和推广工作取得了诸多成果。随着我国加入世界贸易组织，为了顺应世界经济发展的趋势，我国在2006年修订了会计准则。此次准则修改中，最大的亮点便是公允价值实质上的运用。然而2008年因美国次贷危机导致的全球金融危机再次把公允价值推到了风口浪尖，公允价值是否应该废除的争论异常激烈，欧洲地区甚至暂停使用公允价值会计准则或者对公允价值会计准则进行了颠覆性的修改。笔者认为，公允价值会计代表了会计发展的趋势，废除公允价值的做法实际上是一种倒退。本文拟从公允价值的概念入手，通过回顾公允价值概念的形成和发展历程，得出一些有益的启示。在此基础上，运用横向比较的方法分析公允价值计量的优缺点，再进一步结合具体实例，分析公允价值上存在的问题和不足。最后，结合我国的国情和自身的心得体会，给出相应的建议和对策。
我的翻译
Abstract：The concept of fair value has a long history and its application can be traced to 1950s.With the rapid development of financial instruments in 1970s, fair value underwent the most flourishing period. During the past several decades, there has been a lot of successful work focusing on the research and spread of fair value in the world. As our nation joined the WTO in 2001, in order to correspond with the trend of economic development, our nation revised the accounting standards in 2006.In the revised accounting standards, the most attractive point is the application of fair value substantially. However, in 2008, the financial crisis caused by subprime crisis put fair value in a very awkward situation and the discussion of whether fair value should be abolished was extremely heated. Some European countries even stopped using the fair value accounting rules or revised the rules subversively. The author holds the view that fair value represents the trend of accounting development and abolishing the fair value rules is indeed retrogression. This passage will start from the concept of fair value, by recalling the formation and development of fair value concept, and then we can get some useful revelations. Furthermore, we will analyze both the advantages and the disadvantages of fair value measurements by horizontal comparison. Meanwhile, we will give the problems and the defects in consideration of the real cases. Last, we will give some suggestions and tips with regard to problems and defects above.
word的翻译：
Summary: the concept of fair value for a long time, its application in practice can be traced back to the early 50 's. Accompanied by the last century 70 's rapid development of financial tools, ushered in the development of the fair values of the "golden age". In the past couple of decades, international fair value has made many achievements in research and extension work. With China's accession to the World Trade Organization, in order to conform to the trend of world economic development, China accounting standards were revised in 2006. In the guidelines modified, the biggest bright spot is the application of fair value in essence. However 2008 United States subprime mortgage crisis caused by the global financial crisis once again, pushed to the forefront of fair value, fair value should abolish the debate is fierce, even suspended in the European region or fair value accounting standards on fair value accounting standards for disruptive changes. In my view, represents the development trend of accounting fair value accounting, abolishing the practice of fair value is a retrograde step. This article from the start with the concept of fair value, by recalling the formation and development of the concept of fair value, draw some useful inspiration.On this basis, using the method of comparison of advantages and disadvantages analysis of fair value measurement, further specific instances, analysis of existing problems and deficiencies on the fair value. Finally, China's national situation and their own experiences, give appropriate advice and strategies.
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