本文认为,新会计准则对公允价值计量属性的再次引入,既是国际、国内经济形势发展的需要,同时也是其自身优越性的体现,有其历史的必然性。同时也应看到公允价值在运用的过程中面临着许多挑战和困难,需要完善的理论体系的支撑、技术层面的突破以及客观、主观环境的改善等多方面的共同努力。 This paper argues that the reintroduction of the new accounting standards to the fair value measurement attributes is not only the need of the development of the international and domestic economic situations but also an embodiment of its own superiority and has its historical necessity. At the same time, we should also see that fair value faces many challenges and difficulties in the process of its application. It requires a concerted effort of a sound theoretical system, a breakthrough in technology, and an objective and subjective environment improvement.