公允价值，又称公平价格，这一理念被应用于会计和经济学中。其定义是对某一种商品，某一项服务或某一宗资产潜在市场价格的一种理性的，不加偏见的预判。
Fair value, also called fair price is a concept used in accounting and economics, defined as a rational and unbiased estimate of the potential market price of a good, service, or asset.
首先从经济学的基本假设出发，得出企业系统中不同利益主体的“经济人”行为是产生会计信息失真的根源的结论。
Firstly, through the basic hypothesis of economics, it concludes that "economic Man" behavior, with different interest subject in the enterprise system, is the root of information distortion.
首先从经济学的基本假设出发，得出企业系统中不同利益主体的“经济人”行为是产生会计信息失真的根源的结论。
Firstly, through the basic hypothesis of economics, it concludes that "economic Man" behavior, with different interest subject in the enterprise system, is the root of information distortion.
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