会计的计算和度量是财务工作的重中之重。从国际财务会计的发展方向来看,由于对金融工具、特别是衍生工具的计量需要,公允价值计量模式备受关注。我国也高度关注公允价值理论和实务的发展,但在使用时发生的状况和遇到的阻碍使这一问题成为财务会计工作的一个瓶颈,本文对此进行了探讨。 Accounting calculation and measurement of financial work is the top priority. From the perspective of the development of international financial accounting, due to the measurement needs of financial instruments, especially derivatives, the fair value measurement mode has drawn much attention. Our country also pays close attention to the development of the theory and practice of fair value. However, the situation and obstacles encountered in use make this a bottleneck in the financial and accounting work. This article discusses this issue.