在机动车辆保险纠纷中,确定财产损失数额是保险理赔程序中最重要的环节,该环节直接关系到保险人与被保险人的权益。本文拟探讨在实务中三种确定损失方式存在的问题,并结合裁判者在处理该类案件中不同的裁判思路方法,提出保险公司与被保险人在该类纠纷中应注意的法律风险。最后,笔者提出如何公正权威地确定损失数额的建议。 In the motor vehicle insurance dispute, determining the amount of property damage is the most important part in the insurance claim procedure, which is directly related to the rights and interests of the insurer and the insured. This article intends to explore three problems in practical ways of determining loss, and puts forward the legal risks that insurance companies and insurers should pay attention to in this kind of disputes, in combination with different ways of referees in handling such cases. Finally, I propose how to determine the amount of loss fairly and authoritatively.