英语翻译翻译：近现代,公允价值在国际上得到了广泛的应用,我国新会计准则的颁发也预示着我国跟国际上接轨迈上了一大实际性的步

Nowdays,Fair value has been widely used in the world, That the new accounting principles have been issued also presaged a great pace China made to meet the international practice.This essay explored the application of Fair Value accounting in China these days ,there exist drawbacks to the point of theory and practice. In detail , it contains inadequacy ,reliability and some relative principles Fair value acounting theories domestically. On the other hand ,to master the reliability of accounting information ,to control and manage the surplus , and the quality of people ,they are all problems that should be taken into account. We researched and analysed the situation of our country ,figured out the solutions that we should improve our Fair value accounting theory ,choose and carry the reliable accounting information well,improve the market conditions of fair value applications, strengthen the supervise of enterprises and markets, deepen the education of accountants , in this way ,Fair Value could play a better reflection in China's market economy.