中文摘要：

我国现行企业会计准则体系最大亮点是适度、谨慎引入公允价值计量,在基本准则下对公允价值进行定义,在21项具体准则中不同程度地运用公允价值计量。经过两年的实施,总体情况良好,但是也存在公允价值的确定不规范、公允价值信息的披露不充分以及业绩影响的行业特征显著等问题。鉴于此,应从制定公允价值计量准则及应用指南、引导主体做好主业、协调监管与公允价值信息关系等方面完善公允价值计量。

英文摘要：

The biggest highlight in China＇s current corporate accounting standards system is the moderate,cautious introduction of fair value measurement,the definition of fair value under the basic standard and the application of fair value measurement to different degrees in 21 specific standards.After two years of implementation,fair value measurement is overall in a good condition.However,some problems still exist.For example,the determination of fair value is non-standard,the disclosure of fair value information is deficient and the performent-affected industries character are too obvious,and so on.In consideration of all the problems,the following measures should be taken to improve the fair value measurement：developing fair value measurement standards and its guidelines,guiding enterprises to do core business,coordinating the relationship between regulation and fair value information etc.