随着我国经济市场的不断发展,我国的财务会计行业水平也得到显著的提升,而且,以前不常用的公允价值也添加到会计工作中,但是在公允价值应用的过程中,一些问题还没有解决。本文主要探讨公允价值的主要特点,并分析其在使用过程中出现的问题,最后根据笔者的经验,针对公允价值在财务会计中的问题提出相应的解决对策,希望对我国的财务会计发展有所帮助。 With the continuous development of China’s economic market, the level of China’s financial accounting industry has also been significantly improved, and previously not commonly used fair value has also been added to the accounting work, but fair value of the application process, some problems have not been solved . This article mainly discusses the main features of fair value, and analyzes the problems that arise during its use. At last, according to the author’s experience, we put forward corresponding solutions to the problems of fair value in the financial accounting, hoping to have some impact on the development of China’s financial accounting help.