现代经济市场日益完善,人们对公允价值的研究的也在不断深入。虽然公允价值会计在市场中的应用十分广泛,但在实际运用过程中依然存在一些问题。本文就目前公允价值会计运用中存在的问题进行探讨,对公允价值会计优化措施进行研究。 The modern economy market has been increasingly perfected, and people’s research on fair value is also deepening. Although fair value accounting is widely used in the market, there are still some problems in the actual application process. This paper discusses the problems existing in the application of fair value accounting and studies the fair value accounting optimization measures.