为了与国际会计准则接轨，我国财政部于2006年2月15日公布了新的企业会计准则，与旧准则比较，新准则的特点之一是扩大了公允价值的应用范围，并结合我国的实际国情谨慎地引入到各具体准则中。然而，2008年初，由美国次贷危机引起的金融危机严重阻碍了全球经济的发展，许多金融界的学者将矛头指向了公允价值，认为公允价值的广泛应用是这次金融危机爆发的根源。经过会计界学者的努力，公允价值得以保留，因为公允价值引入财务会计与财务报表是金融创新的必然结果，它的存在与发展不以个人的好恶为转移，金融危机的爆发说明公允价值的应用还不成熟，应该进行改革，但不能为此将公允价值摒弃。 本文首先回顾了国内外学者对公允价值的相关研究，探讨了公允价值从产生到实践应用的历史必然性；其次介绍了公允价值的相关理论，包括会计计量属性的种类和公允价值的确定，为理论分析和实证分析奠定了基础；然后通过奥尔森剩余收益估值模型，利用SPSS分析工具，根据2002-2010年CCER数据库中上市公司的财务数据，研究每股净资产、每股收益和每股股价之间的关系，以验证公允价值引入后是否可以提高财务报表的相关性，并通过分析肯定了公允价值的可靠性；最后，通过分析认为公允价值引入新会计准则提高了财务报表的相关性和可靠性，但公允价值的实际应用还需要进一步的完善。

In order to be consistent with international accounting standards, Chinese Ministry of Finance published new accounting standards on February 15th, 2006. Compared with old accounting standards, one of the new accounting standards’ features was expanding the application of the fair value, and carefully introduced to the concrete standards combined with China's actual conditions. However, at the beginning of 2008, the financial crisis which caused by the American loan crisis hindered the global economy development seriously. Many financial scholars put the blame of the fair value. They thought the fair value’s widely using was the root of this financial crisis. Through the efforts of accounting scholars the fair value is preserved, because the introduction of the fair value to financial accounting and financial statements is the inevitable result of financial innovation. Its existence and development don’t depend on personal likes and dislikes. The financial crisis shows the application of fair value is not mature. We should reform the fair value instead of abandoning it. Firstly, this article reviews the related study of the fair value of domestic and foreign scholars, and researches the fair value’s inevitability from its birth to application. Secondly, in order to lay a foundation of following theoretical and empirical analysis, the article introduces related theory of fair value, including the categories of accounting measurement attributes and the fixation of fair value’s measurement. Thirdly, according to the financial statistics of listed companies in CCER, the article studies the relation of net assets per share, earning per share and prices per share to test the variation of accounting information’s correlation by residual income valuation model and SPSS, and confirms the fair value’s reliability. Lastly, this article concludes that the fair value can enlarge the variation and reliability of financial statements by the former analysis, but the application of the fair value needs to improve and perfect.