本文通过对公允价值会计演进历史的回顾,及对公允价值会计适用的经济环境的分析,说明公允价值计量属性和经济的虚拟性有着密切关系,同时履行中合约的会计处理,也促使人们采用公允价值这一计量属性。笔者认为会计准则建设中适时的体现会计计量的公允性,不仅对整个财务会计系统建构有着重要意义,而且也充分体现了会计中的“真实和公允”的原则。 Based on the review of the evolution history of fair value accounting and the analysis of the economic environment applicable to the fair value accounting, this paper shows that there is a close relationship between the fair value measurement attributes and the economic virtuality while fulfilling the contractual accounting treatment and also promoting people’s fairness Value of this measurement properties. In my opinion, the fairness of accounting measurement in the construction of accounting standards in a timely manner is not only significant to the construction of the entire financial accounting system, but also fully reflects the principle of “truthfulness and fairness” in accounting.