对公允价值计量属性相关问题分析

A Study of Relevant Issues of Fair Value Measurement Attributes

公允价值计量属性对会计信息的质量影响重大，尤其是我国新会计准则再次引入公允价值后，引起了会计界广泛的关注和讨论。因此，有必要对公允价值相关问题特别是基于经济学视角做进一步的适用分析。

Fair value measurement attributes have a significant impact on the quality of accounting information, and have aroused widespread concerns and discussion, especially after the re-introduction of the fair value into Chinese new accounting standards. Therefore, it is necessary to further analyze the application of fair value related issues based on economics.