我国会计准则在向国际会计准则趋同的过程中,借鉴国际经验,引入了公允价值计量。但在实务中,公允价值的运用比较谨慎。其中的原因主要有两个,一是公允价值的确定方法比较难以掌握,二是公允价值的概念比较模糊。本文通过对公允价值在准则中的具体应用分析,指出我国现行会计准则公允价值运用规范的缺陷所在,提出重新界定公允价值概念范畴、细化公允价值确定方法的建议。 China’s accounting standards in the convergence of international accounting standards in the process, drawing on international experience, the introduction of fair value measurement. However, in practice, the fair value of the use of more cautious. There are two main reasons for this. First, the method of determining fair value is more difficult to grasp. Second, the concept of fair value is vague. This paper analyzes the application of the fair value in the guidelines, points out the flaws in the application of the fair value of the current accounting standards in our country, puts forward the suggestion of redefining the concept of fair value and refining the method of determining the fair value.