本文首先分析公允价值的内涵基础,接着对其产生、与其他计量属性的关系、对会计信息质量的影响及其运用可能存在的问题等几个方面进行了分析。本文倡导,理解公允价值的内涵需从计量目标观的角度出发。公允价值计量属性在符合时代变化的同时,也存在一些应用上的担忧。但这并不是公允价值本身的缺陷,而是政策的问题。 This paper first analyzes the connotation of fair value, and then analyzes its production, the relationship with other measurement attributes, the impact on the quality of accounting information and the possible problems of its application. This article advocates, understand the connotation of fair value from the perspective of measurement goals. Fair value measurement attributes in line with changes in the times at the same time, there are some application concerns. But this is not a flaw in the fair value itself, but a policy issue.