知识经济时代的到来,经济环境发生了巨大变化。会计主体面临的各种不确定性业务增多,按历史成本反映的经济资源账值己严重偏离了其市场价值,影响了经济决策者的正确决策,一种抛弃了成本计量观,更能反映会计个体经济资源价值的计量属性应运而生,这就是公允价值。 The advent of the era of knowledge economy, the economic environment has undergone tremendous changes. The various uncertainties faced by accounting entities have increased. The historical value of economic resources reflected in historical cost has seriously deviated from its market value, affecting the correct decision-making by economic decision-makers. It has abandoned the concept of cost measurement and better reflected the value of accounting The measurement of the value of individual economic resources came into being, this is the fair value.