Solar　spectral　irradiance　distributions　have　a　great　impact　on　the　photoelectric　conversion　performance　of　photovoltaic　materials.　By　average　photon　energy,　this　paper　assessed　the　practical　conversion　performance　of　ten　types　of　photovoltaic　materials　based　on　the　spectral　measurements　of　Beijing　and　Changsha,　China.　Photon　energy　utilization　efficiency　was　proposed　to　assess　the　practical　conversion　performance　of　photovoltaic　materials　at　the　same　aperture　area.　Monocrystalline　silicon　had　the　best　energy　utilization　efficiency　when　the　spectrum　is　the　red-rich　or　close　to　the　reference　spectrum.　However,　gallium　arsenide　would　outperform　it　if　the　average　photon　energy　exceeded　1.95　eV.　Mismatch　factor　was　used　at　the　same　rated　output　power　of　photovoltaic　materials.　It　is　found　that　the　mismatch　factor　of　perovskite　with　a　1.22　eV　bandgap　energy　ranks　the　first　place　when　the　spectrum　is　the　red-rich　or　close　to　the　reference　spectrum.　However,　the　perovskite　with　a　1.83　eV　bandgap　energy　has　the　optimal　conversion　performance　at　the　average　photon　energy　over　1.83　eV.　Moreover,　an　ideal　photovoltaic　material　with　advanced　properties　was　proposed　for　optimal　performance　with　the　regional　spectra,　which　might　provide　useful　instruction　for　photovoltaic　industries　to　produce　the　most　suitable　photovoltaic　material　considering　the　annual　regional　spectrum.