汉译英随着知识经济和信息化社会
Withtheknowledgeeconomyandinformationsocietyisdevelopingrapidly,accordingtohistoricalcostaccountingtoreflectthebookvalueofindividualeconomicresourceshasseriouslydeviatedfrommarketvalue,affectedtheeconomicdecision-makerstherightdecision.Sincethe1990s,thefairvalueoftheaccountingprofessiononaninternationalhotspots.Foritspart,theactualnationalconditionsoftheres ,domesticlawisnotperfect,seniormanagers,accountingpractitionersofunevenquality,andtheresultingriseinthefairvaluemeasurementattributeabuse.Innovationinthemarket,anendlessstreamoffinancialinnovationenvironment,inparticulartheemergenceofderivativefinancialinstruments,notthehistoricalcostofthearena,thefairvalueofderivativeshasbecometheonlyrelevantmeasurementattribute.Intheinternationalprocesstospeeduptoday,theinternationalaccountingstandardsgradually,theuseoffairvalueistheconvergenceofChina'srealizationoftheInternationalAccountingakeystep.Inthefairvalueofthespecificnatureofwhatexactlyisitandthereisaspecificmeasurementattributewhatkindofrelationship,thepaperonChina'sintroductionofthefairvalueoftheuseofbackgroundanddoneareviewandanalysis,anddrawingonthelessonstheUnitedStatesonChina'sintroductionofFairvalueandhowtomakebetteruseoffairvaluewasthinking.