财务会计是企业财务管理中的一项重要工作,公允价值与财务会计之间有着密切联系。金融危机爆发后人们对公允价值的讨论更加激烈。公允价值计量标准能否真实地反映企业经济以及能否实现合理应用受到了很多人的质疑。财务会计的本质特征是如实反映和历史性,从这两个特征来对公允价值进行分析就可以发现财务会计与公允价值之间是存在冲突的。本文将重点分析财务会计的本质特征与公允价值的冲突。 Financial accounting is an important task in the financial management of an enterprise. There is a close relationship between fair value and financial accounting. After the financial crisis, people discussed the fair value more intensely. Fair value measurement standards can truly reflect the economy and the ability to achieve a reasonable application has been a lot of people questioned. The essential characteristics of financial accounting are truthfully reflected and historic. Analyzing the fair value from these two characteristics shows that there is a conflict between financial accounting and fair value. This article will focus on the analysis of the nature of financial accounting and fair value of the conflict.