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随着近几年市场经济的逐步完善,公允价值在财务会计领域中的运用越来越受到关注。相比于传统会计计量,公允价值计量体现了较强的积极作用。本文首先进行公允价值的基本概念及特征、公允价值计量与历史成本计量的对比分析,说明公允价值计量的优劣点,再进一步阐述公允价值计量在会计领域的作用影响及其在我国的发展趋势,最后提出公允价值在财务会计领域发挥更积极作用的建议及在我国的应用展望。
With the gradual improvement of the market economy in recent years, the application of fair value in the field of financial accounting has drawn more and more attention. Compared with the traditional accounting measurement, fair value measurement reflects a strong positive effect. This article first of all the basic concepts and characteristics of fair value, comparative analysis of fair value measurement and historical cost measurement, indicating the advantages and disadvantages of fair value measurement, and then further elaborated the fair value measurement in the field of accounting and its impact on the development trend in China Finally, it puts forward the suggestion that fair value should play a more active role in the field of financial accounting and the prospect of its application in our country.