本文通过分析公允价值属性的特性,以及公允价值变动账务处理的做法,从而提出其不同处理方式下公允价值变动对财务报告的影响,通过了解其实质分析判断企业真实的财务状况和经营成果。 By analyzing the characteristics of the fair value attributes and the accounting treatment of fair value changes, this paper puts forward the impact of changes in fair value on the financial statements under different handling methods. By understanding its real analysis, it can judge the real financial status and operating results of the enterprise.