The competition system introduced to the state stock transfer and the price based on the market is an effective way to make the price more fair.

国有股转让引入竞价机制，依靠市场定价是获得更好价格并在更大程度上体现公平的有效途径。

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Then it expounds how to transfer value to price, accounting use fair value as a measurement attribute and the meanings of fair value.

接着又从经济学的角度对价值转化为价格、会计学引入公允价值作为计量属性以及公允价值的涵义进行了阐述。

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