允价值的出现,是时代发展的必然要求。会计信息使用者呈现出多元化的特点,对会计信息的披露提出了更高的要求。新形势下,公允价值的使用面临许多机遇和挑战,本文通过分析会计信息质量方面的主要内涵、公允价值的内涵、公允价值与会计信息质量、公允价值下可靠性及相关性的协调等几方面的来分析。 The emergence of fair value is a necessary requirement of the development of the times. The users of accounting information show a diversified characteristics and put forward higher requirements on the disclosure of accounting information. Under the new situation, the use of fair value faces many opportunities and challenges. This article analyzes the main connotation of the quality of accounting information, the connotation of fair value, the fair value and the quality of accounting information, the reliability of fair value and the coordination of related aspects To analyze.