21世纪以来,随着会计学理论与实务的发展,公允价值得到会计行业的广泛重视。然而,学者们对于公允价值的概念和本质定性界定存在不同版本的定义,本文在此浅略分析公允价值本质,探讨公允价值作为会计计量模式的发展局势。 Since the 21st century, with the development of the accounting theory and practice, the fair value has been widely valued by the accounting profession. However, scholars have different definitions of the definition and nature of fair value. In this paper, we briefly analyze the essence of fair value and explore the development of fair value as the accounting measurement model.