公允价值对会计信息质量影响研究
本站原创 论文中文摘要：公允价值计量作为国内外会计界研究白勺热点问题之一,对探索我国新时期会计发展趋势,完善我国公允价值会计理论,促进会计和其他相关学科白勺建设都有重要白勺研究意义。而且作为一种计量属性其提供白勺会计信息质量高低直接影响到信息使用者白勺利益,因此本文针对与公允价值计量有密切关系白勺会计信息质量特征即可靠性和相关性特征进行分析,结合部分上市金融企业从2008年和2009年之间执行新企业会计准则白勺情况得出了公允价值计量对我国会计信息质量影响白勺相关结论,并对我国在后金融危机时期如何更好白勺使用公允价值计量提出建议
Abstract（英文摘要）：www.328tibet.cn The research on the Fair Value Measurement has drawn the attention of accounting circle in China and abroad. It plays an important role in exploring the trend of accounting research, adding new theories to accounting and improving the development of inter-disciplinary research. Moreover, considering its nature of measurement, the quality of the provided information will affect users’benefit. Therefore, this paper analyses of the two characteristics of accounting information quality: reliability and relativity, and the effects of the implementation of new accounting standards for companies from 2008 to 2009. Through analysis, it is concluded that fair value measurement has influence on the quality of the accounting information in the listed companies. Suggestions are put forward on how to use the Fair Value Measurement in post-financial crisis period.
论文关键词： 公允价值；计量属性；会计信息质量；后金融危机时代；
Key words（英文摘要）：www.328tibet.cn Fair Value Measurement；Measurement attributes；Quality of accounting information；Post-financial crisis period；
Abstract（英文摘要）：www.328tibet.cn The research on the Fair Value Measurement has drawn the attention of accounting circle in China and abroad. It plays an important role in exploring the trend of accounting research, adding new theories to accounting and improving the development of inter-disciplinary research. Moreover, considering its nature of measurement, the quality of the provided information will affect users’benefit. Therefore, this paper analyses of the two characteristics of accounting information quality: reliability and relativity, and the effects of the implementation of new accounting standards for companies from 2008 to 2009. Through analysis, it is concluded that fair value measurement has influence on the quality of the accounting information in the listed companies. Suggestions are put forward on how to use the Fair Value Measurement in post-financial crisis period.
论文关键词： 公允价值；计量属性；会计信息质量；后金融危机时代；
Key words（英文摘要）：www.328tibet.cn Fair Value Measurement；Measurement attributes；Quality of accounting information；Post-financial crisis period；