会计计量是会计信息准确性的关键,合适的会计计量属性是会计信息准确与可靠的保证。现阶段,会计计量属性正在由历史成本计量向公允价值计量转变,从公允价值的本质上来看,公允价值在会计计量中更准确、更可靠,因此,公允价值取代历史成本是发展的趋势。本文主要从公允价值的概述以及公允价值的本质来进行论述。 Accounting measurement is the key to the accuracy of accounting information. The proper accounting measurement is the guarantee of accurate and reliable accounting information. At this stage, the accounting measurement attributes are changing from historical cost measurement to fair value measurement. From the perspective of fair value, the fair value is more accurate and reliable in accounting measurement. Therefore, the replacement of historical cost by fair value is the development trend. This paper mainly discusses the fair value and the nature of fair value.