正确认识公允价值的定义、澄清在这一问题上的诸多模糊认识已成为国内外公允价值会计理论研究与实务发展中的一个重要而关键的问题。本文着重分析了公允价值定义的历史演变过程及其演变规律。从其演变历史中,得出如下结论:会计界对公允价值定义的认识是伴随着会计环境的不断复杂、实务难题的不断出现和解决而不断深入的。 Correctly understanding the definition of fair value and clarifying many vague understanding on this issue have become an important and crucial issue in the research and practice of fair value accounting theory at home and abroad. This article focuses on the historical evolution of the definition of fair value and its evolution. From its evolution history, it draws the following conclusion: The accounting profession’s understanding of the definition of fair value is constantly deepened with the constant appearance and solution of the complicated accounting environment and practical problems.