计量一直是会计的核心问题,传统的财务会计模式是以历史成本计量为基础的,20世纪70年代以来,尤其是进入90年代,会计环境发生了一系列巨大的变化,传统的计量模式已难以适应经济发展的需求,需要对其进行乃至彻底改革的呼声越来越高,为适应这一要求,公允价值会计应运而生。 Measurement has always been the core issue of accounting. The traditional financial accounting model is based on historical cost measurement. Since the 1970s, especially in the 1990s, a series of huge changes have taken place in the accounting environment. The traditional measurement models have been difficult to measure In order to meet the needs of economic development, there is a growing demand for its reform and even its complete reform. To meet this demand, fair value accounting has emerged.