历史成本可靠性强一直是会计计量的主要属性,但缺乏相关性。本文论述了公允价值存在的理论基础:公允价值计量符合决策有用观的要求且适应金融创新的需要,弥补了历史成本计量的不足。虽然公允价值计量还存在一定的缺陷,但只要对其加以完善,依然是会计计量必不可少的计量属性。 The reliability of historical costs has always been the main attribute of accounting measurement, but the lack of relevance. This paper discusses the theoretical basis for the existence of fair value: the measurement of fair value meets the requirements of the concept of usefulness of decision-making and meets the need of financial innovation, which makes up for the lack of historical cost measurement. Although there are some defects in fair value measurement, as long as it is perfect, it is still an indispensable measurement property of accounting measurement.