theoretical analysis and initial empirical evidences in China Fair value accounting: theoretical analysis and initial empirical evidences in China 公允价值会计:基本理论分析与我国的初步实证证据:theoretical analysis and initial empirical evidences in China theoretical analysis and empirical evidence theoretical analysis and empirical study on China theoretical explanation and empirical evidences from China theoretical analysis and empirical research theoretical analysis and practice in China theoretical basis and empirical evidence theoretical analysis and empirical exploration