急求英语高手帮忙用英文翻译一段摘要，不要用在线翻译的，谢谢

Question

急求 谢谢~

美国爆发的金融危机引起了理论界对公允价值会计的普遍质疑，有人认为公允价值是这次金融危机的元凶，公允价值的使用是市场非理性恐慌情绪蔓延的催化剂，并且有人公开表示应该抛弃公允价值，来缓解金融危机。本文认为，金融危机是经济问题而不是会计问题,公允价值对金融危机只是起到催化作用而并非是此次金融危机的根源,因而不能被废除。虽然公允价值存在一定的缺陷但是其计量方法的科学性依然存在，我们应该正确的认识公允价值，正确的对待在特殊环境下的公允价值。在我国的经济环境下，市场经济体制不够完善、金融市场不规范、公司的治理结构不够完善，我们应该加强公允价值的理论研究，不断完善实施细则，加强相关法律对公允价值的规范，规范公允价值信息的披露，使我国的经济得到长足有效的发展。

Answer 1

U.S. outbreak of the financial crisis in theoretical circles on the general question of fair value accounting, the fair value is the culprit of this financial crisis, the use of fair value is the spread of irrational market panic catalyst, and it was openly stated that the fair should be discarded value, to ease the financial crisis. This paper argues that the financial crisis is an economic issue rather than the accounting issues, the fair value of the financial crisis was only serve as a catalyst rather than as the root causes of the financial crisis, and therefore can not be repealed. Although there are some defects in the fair value measurement methods, but the scientific nature of their remains, we should be a correct understanding of fair value, the correct treatment of the special circumstances of the fair value. In China's economic environment, the market economy system is inadequate, the financial market is not standardized, the company's governance structure is inadequate, we should enhance the fair value of theoretical research, and constantly improve the implementation details of the fair value of strengthening the relevant legal norms, norms fair the value of information disclosure, so that our country's economy has come a long way of effective development.

Answer 2

American outbreaks of financial crisis caused on fair value accounting theory of universal question, some people thought the fair value of the financial crisis is the culprit, the fair value of the irrational use is the market panic spread catalyst, and someone said publicly should abandon the fair value, to ease the financial crisis. Financial crisis is considered in this paper, the economic problems rather than the fair value accounting problems, for financial crisis has not only is the catalytic effect and the financial crisis, therefore can not be abolished. Although there are certain flaws fair value measurement method is scientific, but it still exists, we should correct understanding of fair value, the correct treatment in the fair value of the special circumstances. In China's economic environment, the imperfect market economic system, the financial market and corporate governance structure are not perfect, we should strengthen the fair value of the theoretical research, and constantly improve the detailed rules for the implementation of the law, strengthen the related standard, the fair value of the fair value of the disclosure of information to regulate the economy in China, the development of unit effectively.