《企业会计准则——基本准则》明确:在公允价值计量下,资产和负债按照在公平交易中,熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额计量。既然是公平交易,其价值自然应该相等,而在市场有效即熟悉情况的前提下,其价值就应该真实反映在资产的价格上。由于对外的资产交换,其价值应该是全部的对价,在价税分开的会计核算体制下,笔者认为基本准则中这个以公允价值计量的价格应该是含有 According to the “Accounting Standard for Business Enterprises - Basic Standards”, the assets and liabilities are measured at the fair value of the amount of assets or liabilities voluntarily exchanged by the parties who are familiar with the situation in an arm’s length transaction or the debt is settled. Since it is a fair deal, its value should naturally be equal, and in the market is valid that is familiar with the premise, its value should be truly reflected in the asset price. Due to the exchange of foreign assets, the value should be the full consideration, in the separate accounting and taxation system, I believe that the basic criteria of this fair value measurement of the price should be contained