自从20世纪90年代初,美国开始在金融工具等会计准则中引入公允价值计量模式以来,公允价值一直是备受关注。本文梳理了近年来公允价值的概念演化及国内外研究。在国外作者实证研究的综述中,我们阐述每个作者的主要结论。另外,本文还简介了国内学者的研究。 Since the early 1990s, when the United States began to introduce fair value measurement models in accounting standards such as financial instruments, fair value has been the subject of great concern. This paper reviews the concept evolution of fair value in recent years and researches both at home and abroad. In a review of empirical studies by foreign authors, we describe the main conclusions of each author. In addition, this article also briefly introduces the domestic scholars.