本文分析了公允价值的基本涵义,剖析了其在我国企业运用中遇到的问题,如存在缺乏成熟完善的市场环境,会计准则执行不力等问题。最后,立足我国的特殊国情,提出改善目前不完善的经济环境,强化会计准则执行机制几点建议。 This paper analyzes the basic meaning of fair value, analyzes its problems encountered in the use of enterprises in our country, such as the lack of a mature and perfect market environment, the implementation of weak accounting standards and other issues. Finally, based on the special national conditions of our country, some suggestions are put forward to improve the current imperfect economic environment and to strengthen the implementation of accounting standards.