全球一体化是数十年来最主要的经济发展趋势,其不仅带来了经济体制的改革和经济市场内部结构的优化,也使得许多行业不得不面对发生深刻变化的经济环境,会计便是如此,其所处的经济环境与以往相比有了很大的改变,为了迎合当前的经济发展趋势,财务会计不得不进行更加深入、更加广泛的思考。而公允价值这一概念的引入便具有着相当明显的必然性,可谓是财务人员必须具备的一种技能知识。本文试以公允价值作为研究对象,对其特征、计量方式等进行分析,并探讨其在财务会计中的应用价值。 Globalization is the most important economic development trend in decades. It not only brings about the reform of the economic system and the optimization of the internal structure of the economic market, but also makes many industries have to face the profound changes in the economic environment, so is the accounting , Its economic environment has changed a lot compared with the past. In order to cater to the current trend of economic development, financial accounting had to conduct more in-depth and more extensive consideration. The introduction of the concept of fair value has a very obvious inevitability, can be described as a financial staff must have a knowledge of skills. This article takes fair value as the research object, analyzes its characteristics, measurement methods and so on, and explores its application value in financial accounting.