中文摘要：

随着理论研究的深入、市场条件的完善以及国际趋同的推动,我国制定公允价值计量准则及其指南的条件日益成熟。准则制定中应遵循兼顾现实性和前瞻性、原则与规则并重、开放性等原则。公允价值计量准则主要应规范如下内容：公允价值定义、应用范围、获取方法以及充分披露。

英文摘要：

With the development of theory,perfection of market conditions,and the promotion of international convergence,it grows maturity to stipulate fair value measurement standard and guidelines in China.When we set the standard,we should follow the principles of taking consideration of actuality and future,principles and rules,and openness.Generally speaking,fair value measurement standard should regulate the following items： the definition of fair value,scope of application,value measuring methods,and full disclosure about fair value measurement.