在新的企业会计准则实行之初,公允价值计量方法在企业开始应用时,为了加深人们对于公允价值相关性与可靠性的认识。本文从公允价值的内涵和特征、公允价值的确定方法以及通过与历史成本的对照分析,认为以公允价值反映的会计信息不但有更强的相关性,同样能保证其可靠性。 At the beginning of the implementation of the new Accounting Standards for Business Enterprises, the fair value measurement method was adopted by enterprises in order to deepen their understanding of the relevance and reliability of fair value. From the connotation and characteristics of fair value, the method of determining fair value and the comparison with historical cost, this paper argues that accounting information reflected by fair value not only has stronger correlation but also ensures its reliability.