以交易为基础的历史成本原则是传统会计系统的重要规则之一,并且以历史成本提供的会计信息具有无可比拟的可靠性和可验证性。然而在人们更加注重会计信息决策相关性的今天,历史成本计量属性的缺陷不可避免地显现出来。本文论述了公允价值的适用性。 The principle of transaction-based historical cost is one of the most important rules of the traditional accounting system, and the accounting information provided by historical cost has unparalleled reliability and verifiability. However, when people pay more attention to the relevance of the decision-making of accounting information, the defects of historical cost measurement inevitably emerge. This article discusses the applicability of fair value.