本文认为,公允价值计量的研究尚处于探索阶段,在理论和实践上有很多问题尚待解决。公允价值的本质和财务会计的基本职能存在冲突。公允价值计量属性的应用与企业股权结构、外部相关者使用会计报告的模式紧密相连,需要公允价值审计准则和高素质的审计人员支撑,公允价值应用环境也需要改善。 This paper argues that the study of fair value measurement is still in the exploratory stage, and many problems have not been solved theoretically and practically. The nature of fair value conflicts with the basic functions of financial accounting. The application of fair value measurement attributes is closely linked with the ownership structure of the enterprise and the mode of accounting report used by external parties. It requires the auditing standards of fair value and the support of high-quality auditors, and the application environment of fair value also needs to be improved.