在大数据时代下，数据的更新和发布日益增多，在接踵而至的数据面前，公允价

In the era of big data, data updates and releases are increasing day by day, and fair value becomes more and more transparent in the face of the successive data, which not only greatly improves financial accounting: the overall reliability and scientificity of the work , and further standardized the working steps and workflow of corporate financial accounting management, laying a good foundation for the development of overcoming unfavorable factors such as subjective judgments. In the economic business, such as the measurement of financial assets and financial liabilities, it has brought great convenience, which not only effectively improves the quality of accounting information, but also lays a solid foundation for the establishment of a transparent, reliable and fair trading platform. The development goal of being responsible for financial data information.

In the era of big data, with the increasing updates and releases of data, fair value has become increasingly transparent in the face of the incoming data. This not only greatly improves the overall reliability and scientificity of financial accounting work, but also further standardizes the work steps and workflow of enterprise financial accounting management, laying a good foundation for overcoming unfavorable factors such as subjective judgments, On the other hand, the advent of the big data era has also brought great convenience to the measurement of economic transactions that must use fair value as a measurement attribute, such as financial assets and financial liabilities. This not only effectively improves the quality of accounting information, but also lays a solid foundation for the establishment of transparent, reliable and fair trading platforms, achieving the development goal of being responsible for financial data information.

In the era of big data, the update and release of data are increasing day by day. In the face of the following data, the fair value becomes more and more transparent, which not only greatly improves the reliability and scientificity of financial accounting, but also further standardizes the working steps and workflow of enterprise financial accounting management, laying a good foundation for overcoming the development of unfavorable factors such as subjective judgment. On the other hand, the advent of the era of big data has also brought great convenience to the measurement of some economic businesses that must use fair value as the measurement attribute, such as financial assets and financial liabilities, which not only effectively improves the quality of accounting information, but also lays a solid foundation for the establishment of a transparent, reliable and fair trading platform and realizes the development goal of being responsible for financial data information.