Abstract：With the knowledge economy and the rapid development of information society, as reflected at historical cost accounting book value of individual economic resources has seriously deviated from the market value of the correct economic decision makers. Especially in market innovation, financial innovation after another environment, in particular the emergence of derivative financial instruments, so that the fair value of derivative financial instruments has become the only relevant measurement attribute. Fully reflects the fair value of the market value of assets and liabilities, with full advantage.
Keywords：definition of Fair value benefits Ensuring Accuracy

Definition
Fair value accounting also called Market Value Accounting or Market to Market accounting, it is the value of an asset or liability in an arms length transaction between unrelated willing and knowledgeable parties. The concept of fair value is used in many accounting standards including the IFRS covering acquisition, and the valuation of securities, but is not limited to these.
Fair value is an estimate of the price an entity would realize if it were to sell an asset, or the price it would pay to relieve a liability. Many financial instruments – such as shares traded on an exchange, debt securities (U.S. Treasury bonds), and derivatives – are measured and reported at fair value.
摘要：隨著知識(shí)經(jīng)濟(jì)和信息化社會(huì)的迅速發(fā)展，按歷史成本反映的會(huì)計(jì)個(gè)體經(jīng)濟(jì)資源賬面價(jià)值已經(jīng)嚴(yán)重偏離市場(chǎng)價(jià)值，影響了經(jīng)濟(jì)決策者的正確決策。特別在市場(chǎng)創(chuàng)新、金融創(chuàng)新層出不窮的環(huán)境下，尤其是衍生金融工具的出現(xiàn)，使公允價(jià)值成了衍生金融工具唯一相關(guān)的計(jì)量屬性。公允價(jià)值充分體現(xiàn)了資產(chǎn)和負(fù)債的市場(chǎng)價(jià)值，具有充分的優(yōu)越性。
關(guān)鍵詞：公允價(jià)值的定義 優(yōu)越性 公允價(jià)值的確定
定義
公允價(jià)值（Fair Value） 亦稱公允市價(jià)、公允價(jià)格，熟悉市場(chǎng)情況的買賣雙方在公平交易的條件下和自愿的情況下所確定的價(jià)格，或無關(guān)聯(lián)的雙方在公平交易的條件下一項(xiàng)資產(chǎn)可以被買賣或者一項(xiàng)負(fù)債可以被清償?shù)某山粌r(jià)格，以減輕負(fù)債。 很多金融工具-如買賣一股票交換，債務(wù)證券（美國(guó)國(guó)債）和金融工具衍生物，公平價(jià)值的觀念用在很多會(huì)計(jì)標(biāo)準(zhǔn)，包括國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則 ，包括收購 ，以及證券估價(jià)，但并不限于這些。