公允价值是一个重要的概念,本文能针对公允价值的内涵与本质进行了探讨,分析了会计公允价值的实际应用与现存问题,并且针对这些问题,提出了建设性的建议与改进策略。 The fair value is an important concept. This paper discusses the connotation and essence of fair value, analyzes the practical application and existing problems of fair value of accounting, and puts forward constructive suggestions and improvement strategies to these problems.