In new business accounting in the criterion, the sound value becomes the biggest luminescent spot. But looking from the implementation situation, but also has many arguments. How to maintain own characteristic, simultaneously adapts our country accounting standards international to hasten the same need, becomes realistic question which our country accountant reforms. This article obtained from sound value's production and the development, to analyze the current sound value measurement in our country's actual utilization situation, and aimed at the subject matter which in the utilization existed to put forward the proposal.
[key word]: Business accounting the criterion sound value gauging device measurement attribute our country accounting standards produce with the development international hasten the same financial instruments accounting information user relevance utilization situation