自改革开放以来,我国经济得到了稳定快速的发展,市场经济以及各种体制也都在不断地发展与完善。如今,全球化使国际经济交流越来越频繁,我国财务管理制度在不断自我发展的同时也在努力借鉴学习西方优秀的财务管理制度和方式。公允价值由于其高度的相关性以及可比性在短时间内得到了全球经济界的认可与推广,为财务会计工作提供了重要的计量标准。基于此,本文对公允价值在财务会计工作的具体应用进行了简单讨论。 Since the reform and opening up, China’s economy has witnessed steady and rapid development, and the market economy and various systems have also been constantly developed and improved. Nowadays, globalization has made international economic exchanges more frequent and more frequent. Our country’s financial management system is constantly trying to learn from the excellent financial management systems and methods in the West while continuously developing itself. Because of their high degree of relevance and comparability, fair value has been recognized and promoted by the global economic community in a short period of time, providing an important measure for financial and accounting work. Based on this, the paper discusses the specific application of fair value in financial accounting.