一、公允价值引入政府会计的意义长期以来,我国的政府会计都是奉行稳健性原则,对资产和负债采用历史成本计价原则。《事业单位会计准则》和《行政单位会计制度》中都有规定:“各项财产物质应当按照取得或构建时的实际成本计价。除国家另有规定外,不得自行调整账 First, the fair value of the introduction of the meaning of government accounting For a long time, our government accounting are pursuing the principle of prudence, the historical cost of assets and liabilities pricing principles. The Accounting Standards for Business Institutions and the Accounting System for Administrative Units all stipulate: ”All kinds of property and materials shall be valued according to the actual cost when obtained or constructed, and shall not be subject to adjustment by the State unless otherwise stipulated by the State