一、公允价值概念及特点(一)公允价值的概念财政部2006年制定的企业会计准则中把公允价值定义为:在公平交易中,熟悉情况的交易双方,自愿进行资产交换或债务清偿的金额。即对资产或负债的计价不是以历史成本,而是以当前市场上交易为参考或双方在熟悉市场情况掌握信息的情况 I. The concept and characteristics of fair value (I) The concept of fair value The fair value defined in the Accounting Standards for Business Enterprises formulated by the Ministry of Finance in 2006 is defined as the amount of voluntary exchange of assets or debt repayment in an arm’s length transaction between two parties who are familiar with the situation, . That is, the valuation of assets or liabilities is not based on the historical cost, but on the current market transactions as a reference or the two sides familiar with the situation in the market information