公允价值计量的历史发展及影响

公允价值及其计量是会计界关注的一个焦点。进几十年来，人们对这一会计计量模式的关注日益增强。本文通过考察公允价值计量产生、运用的历史，以环境变化为基础对公允价值计量的各方面问题进行分析，评判公允价值计量的价值与意义，并对其未来使用的诸种问题做出判断。
本文通过对各阶段公允价值运用的分析研究，总结公允价值从产生到发展的历史过程，并简要分析其影响。本文首先介绍选题意义，并就公允价值的定义进行了综述；其次阐述了公允价值的各个阶段的发展过程，以及伴随发展过程所带来的影响；第三，探讨公允价值计量发展对会计的影响，分别基于历史，现时和未来三个角度进行论述；文章最后总结并概括了本文的研究结论。
关键词：公允价值；历史； 现时；未来；影响

Abstract
  Fair value and its measurement is a focus of the accounting circles attention. For decades, people focus on the accounting measurement model is growing. In this paper, by investigating the history of the generation and use of fair value measurement on the basis of the environmental changes of the fair value measurement on various aspects of the problem analysis, judge the value and meaning of fair value and the future use of various kinds of problems.
  This article, through the analysis of the fair value application in different stages of the research, summarizes the fair value of the historical process from emergence to development, and the brief analysis of the impact. This paper introduces the selected topic significance, and summarized the definition of a fair value; Secondly elaborated the fair value of the various stages of the development process, as well as the associated with the effects of the development process; Third, to explore the influence of the development of fair value accounting, respectively, based on historical, present and future three Angle discusses; Finally summarizes and sums up the research conclusion of this article.
Key  Words: Fair value; history; present; future; influence 

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