As the development of global economy, fair value has become an international direction in Accounting. The application of fair value in our country also shows expansible treiul, along with the convergence of conceptual framework for financial accounting and reporting. In this article, we try to analyze the necessity and difficulty of fair value in our country through explanation for fair value, then put up some countermeaeure.%经济全球化发展促使公允价值计量在会计界已成为一种国际趋势.随着财务会计概念框架国际趋同进程的不断推进,我国公允价值的运用也呈现出不断扩大的趋势.本文通过公允价值的概念解释,分析公允价值计量在我国运用的必要性及难点,并提出相应的应对策略.
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