公允价值会计同以往的成本会计相比较,有着明显的理论优势,可是在实际的使用过程中,却有着很多的困难。除了公允价值自身的一些原因外,还有一些利益集团干涉的因素。本文主要是以公允价值为研究对象,之后通过公允价值的概述、公允价值的使用优势以及公允价值会计的具体特征三个方面来对研究对象进行进一步的探讨和研究。 Compared with the previous cost accounting, fair value accounting has obvious theoretical advantages. However, there are many difficulties in the actual use of fair value accounting. In addition to some of the reasons for fair value itself, there are a number of factors that interfere with interest groups. This article mainly takes the fair value as the research object, then further studies and studies the research object through three aspects: the overview of the fair value, the use advantage of the fair value and the concrete characteristics of the fair value accounting.