强调公允价值在财务会计的中重要性,实际是赋予财务会计工作的公平性,保证财务会计工作提高管理水平,维护企业的正常利益。目前我国仍然在沿用传统的财务会计管理模式,没能积极的实践财务公允价值理论,不仅影响了企业会计工作的质量,而且阻碍了企业效益的实现。 Emphasizing the fair value of the importance of financial accounting, the actual financial and accounting work is to impartiality to ensure that financial and accounting work to improve the management level, and safeguard the normal interests of enterprises. At present, China still follows the traditional mode of financial accounting management and fails to actively practice the financial fair value theory, which not only affects the quality of corporate accounting work, but also hinders the realization of enterprise efficiency.