市场经济不断发展,顺应时代而生的是公允价值的深入研究与日益完善的经济体制发展两者之间的良性循环。公允价值会计得到了广泛的应用,同时在实际运用中也出现了许多的问题限制了公允价值会计的发展。本文对新准则下公允价值会计问题进行分析讨论,并针对实际应用问题提出了对公允价值的审计完善对策。 The continuous development of the market economy and its adaptation to the times bring about a virtuous circle between the in-depth study of fair value and the development of an increasingly sound economic system. Fair value accounting has been widely used, while in actual use, there have been many problems that limit the development of fair value accounting. This article analyzes and discusses the fair value accounting under the new standard, and puts forward the perfect countermeasure to fair value audit according to the practical application.