1题目： 我国公允价值会计应用中存在的问题及建议摘要2014 年国内政府执行公开了全新的会计准则，本次变革是针对国内经济的持续发展，之前金融计量方式无法达到国内现实经济发展以及报表使用人员的需要。所以，在本次变革中，设计合适、谨慎的适应计量发展走势、经济发展走势以及社会发展走势的公允价值系统。这篇文章以分析我国公允价值计量的特点为切入点，深入分析了新会计准则下公允价值在企业应用中存在的问题，并在这个基础之上找出行之有效的解决策略，以此为广大研究者提供简单理论支撑。关键词：公允价值；会计；对策2Problems and suggestions on the application of fair value accounting in ChinaAbstractIn 2014 the Chinese government promulgated the new accounting standards, this reform is the rapid development of China's economy based on the original financial measurement methods can not meet the development of China's economy and the needs of the users of financial statements, therefore, in this reform, moderate and cautious increase of the fair value measurement system in line with the trend of development, economic development the trend and the trend of social development. Based on the analysis of the characteristics of fair value in our country as the starting point, in-depth analysis of existing in the application of fair value under the new accounting standards, and find effective solutions on this basis, in order to provide a simple theoretical support for the majority of researchers.Key words： fair value； accounting； countermeasure31目录一、绪论............................................................1（一）研究背景及意义............................................1（二）国内外研究现状............................................1二、公允价值会计概述................................................2（一）定义......................................................2（二）公允价值回顾..............................................3（三）公允价值应用....
