本文从概念、理论基础和经济后果等方面对公允价值会计、会计稳健性进行再认识,并对二者进行比较分析。本文认为,在对特定期间的减值资产进行核算时,二者是一致的;在对增值资产的处理上二者存在矛盾。公允价值会计符合会计的本质要求,会计稳健性是对公允价值会计的部分服从,这种部分服从不能公允反映企业资金运动的客观事实, This article re-cognizes fair value accounting and accounting conservatism from the aspects of concept, theoretical basis and economic consequence, and compares and analyzes the two. This paper argues that the two are consistent in accounting for the impairment of assets for a specified period of time, and there is a contradiction between the two when dealing with value-added assets. Fair value accounting meets the essential requirements of accounting, accounting conservatism is part of the fair value accounting obey, this part obey can not be fair to reflect the objective fact of capital movement,