本文主要对我国运用公允价值会计的必要性进行分析，并在此基础上对公允价值下的财务会计理论和方法进行研究，以此来为今后我国财务会计理论未来的发展方向提供一定的参考依据。%This paper mainly analyzes the necessity of the use of fair value accounting in China, and researches the financial accounting theory and method under the fair value conception on this basis, so as to provide reference for the future development of China's financial accounting theory.
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