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本文首先对公允价值的概念及其特征进行了一定的分析,进而主要探讨了财务会计中应用公允价值存在的问题,进而根据相应的问题简要地分析了处理对策,旨在一定程度上提高企业财务会计的信息质量。
This paper first analyzes the concept of fair value and its characteristics, and then discusses the problems existing in the application of fair value in the financial accounting, and then briefly analyzes the countermeasures based on the corresponding problems, aiming at improving the corporate finance Accounting information quality.