将资产评估方法引入会计公允价值计量已成为大势所趋，资产评估与会计的内在联系使之成为可能。本文通过对资产评估引入会计公允价值计量的可能性分析，进而探讨了引入的方式和存在的难点。%The introduction of asset valuation method into accounting fair value measurement has become a trend, the intrinsic link of asset valuation and accounting makes it possible. This paper analyzes the possibility of introducing asset evaluation into accounting fair value measurement, and then discusses the introducing ways and existence difficulties.
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