翻译；Along with market economy and the development of knowledge economy， the historical cost was more and more In this process， can prompt comprehensively reflect the economic future of the fair value of the environmental changes， its USES more extensive However， in the actual application， enterprise still needs to address many fair value recognition and measurement of related This paper combines the fair value theory and listed Banks fair value for the current application examples， the fair value of the application status in our country and the existing problems are analyzed and explores how to solve problems in the fair value accounting application， better reasonable application， make the fair value accounting information for more effective service enterprise management
