本文以国际会计准则的形成过程为主线,揭示它公允价值理念的理论基础,以及其所效仿的美国证券市场的一般公认会计原则的相关历史,从而证明,国际会计准则并不具备逻辑合理的理论体系,国际趋同也不是财务会计的发展方向,只是资本市场的信息披露规则,并不适合充任具有法律效力的会计法规。科学理性地评价历史成本信息和公允价值信息的价值导向是更为稳妥的政策取向 Based on the formation process of international accounting standards, this article reveals the theoretical basis of its fair value concept and the relevant history of its generally accepted accounting principles in the United States securities market, thus proving that international accounting standards do not have a logical and rational theory System, international convergence is not the development direction of financial accounting, but the information disclosure rules of the capital market, is not suitable for legal accounting as legal acts. Scientifically evaluating the value orientation of historical cost information and fair value information is a more secure policy orientation