一百多年来，公允性原则一直为国外会计审计理论和实务界重视，但对其内涵却一直未予以明确，使公允性原则在国外会计审计理论与实务中占有非常重要的地位，却并不实用，对实践缺乏指导意义。我国引入公允性原则时，也未能克服这一缺陷，公允性原则的确切内涵一直是困扰我国会计审计理务和实务界的一大难题。只有揭示出公允性原则的科学内涵，才能发挥其应有的作用 For more than one hundred years, the principle of fairness has always been the focus of the theory and practice of accounting auditing in foreign countries. However, its connotation has not been clearly defined so that the principle of fairness occupies a very important position in the theory and practice of foreign accounting auditing. Not practical, the lack of guiding significance for practice. When China introduced the principle of fairness, it failed to overcome this flaw. The exact connotation of the principle of fairness has always been a major problem plaguing the accounting profession and practice circles in our country. Only revealing the scientific connotation of the principle of fairness, can play its due role