中文摘要：

公允价值是金融工具和衍生金融工具唯一相关、可靠的计量属性,公允价值计量合理确保金融工具会计信息的高质量。文章通过对国内会计审计权威刊物上发表的有关金融工具公允价值的研究文献进行统计分类、归纳及内容分析,发现金融工具的重分类问题、公允价值三级估计问题、公允价值选择权、双重计量模式的运用、公允价值的价值相关性以及公允价值审计等问题是当前金融工具公允价值研究的热点。随着我国CAS 39号的实施,具有中国特色的金融工具公允价值计量问题的实证研究,将是未来新一轮公允价值会计研究的主方向之一。

英文摘要：

Fair value is the most relevant measurement attribute of financial instruments,and the only measurement attribute of financial derivatives as well. Fair value reasonably ensure that financial instrument accounting information quality. It finds that topics about reclassification of financial instruments,fair value hierarchy,fair value option,the dual measurement models,the value relevance of fair value,and the audit of fair value are all the research focuses on fair value of financial instruments after classifying and analyzing research publications about fair value of financial instruments in national major accounting journals. Along with the implementation of CAS 39,researches on fair value measurement of financial instruments in China will be one of the major focuses of further researches about fair value.