CAJ | 학술논문

财务会计是企业经营管理活动的重要内容，也是企业财务管理的一项重要工作。公允价值会计在经济的快速发展条件下得到重视与运用，而在经济金融危机爆发后，人们越来越质疑公允价值会计的作用，对公允价值会计与财务会计的讨论越来越激烈。本文分别阐述了公允价值会计和财务会计的内涵和本质特征，指出了公允价值会计和财务会计这两种计量方式的本质特征之间的冲突，财务报表与财务报告是财务会计的重要表现方式，财务报告又是财务会计的核心产物支出，更好地区分公允价值会计与财务会计，真实反映企业历史经营情况，为企业决策提供了判断依据。
재무회계시기업경영관리활동적중요내용，야시기업재무관리적일항중요공작。공윤개치회계재경제적쾌속발전조건하득도중시여운용，이재경제금융위궤폭발후，인문월래월질의공윤개치회계적작용，대공윤개치회계여재무회계적토론월래월격렬。본문분별천술료공윤개치회계화재무회계적내함화본질특정，지출료공윤개치회계화재무회계저량충계량방식적본질특정지간적충돌，재무보표여재무보고시재무회계적중요표현방식，재무보고우시재무회계적핵심산물지출，경호지구분공윤개치회계여재무회계，진실반영기업역사경영정황，위기업결책제공료판단의거。
Financial accounting is an important part of business management activities, is an important task of enterprise fi-nancial management. Fair value accounting to get under conditions of rapid development of economic importance and use, and in the economic and financial crisis, it is increasingly questioning the role of fair value accounting, the discussion of fair value accounting and financial accounting of increasingly fierce. This paper describes the connotation and the essential char-acteristics of fair value accounting and financial accounting, pointed out the conflict, financial statements and financial re-porting essential feature of fair value accounting and financial accounting between the two measurement methods is an im-portant expression of financial accounting, financial reporting is the core product of financial accounting expenses, better dis-tinguish fair value accounting and financial accounting, a true reflection of the history and operation of enterprises, for busi-ness decision provides the basis to judge.