公允价值计量作为一种能代表未来、面向21世纪的会计计量模式（黄世忠，2001），是一个非常有意义、值得研究的选题。
As the one looking into the future and facing the 21 century ( Huang , 2001 ), fair value measurement itself is a very meaningful topic which deserves researching .
黄世忠