公允价值是一种具有明显可观察性和决策相关性的会计信息。在计量属性上,公允价值与历史成本、现行成本、现行市价、可实现净值、未来现金流量的现值之间存在着交叉重合。由于我国目前市场经济还不够成熟,加之公允价值计量实际操作难度大,会计信息质量的可靠性难以保证,公允价 Fair value is a kind of accounting information with obvious observability and decision-making relevance. In the measurement of attributes, there is overlap between fair value and historical cost, current cost, current market value, net realizable value and present value of future cash flow. As China’s current market economy is not mature enough, combined with the actual operation of fair value measurement difficult, the reliability of the quality of accounting information is difficult to guarantee the fair price