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公允价值计量作为国内外会计界研究的热点问题之一,对探索会计发展趋势,完善会计理论,促进会计和其他相关学科的建设都有重要的研究意义。而且作为一种计量属性其提供的会计信息质量高低直接影响到信息使用者的利益,因此本文针对与公允价值计量有密切关系的会计信息质量特征即可靠性和相关性特征进行分析,结合上市公司从2007年2009年之间执行新企业会计准则的情况得出了公允价值计量对上市公司会计信息质量影响的相关结论,并对上市公司使用公允价值计量提出建议。目前我国与国际经济交往越来越密切,国内会计有关规定与国际惯例已近趋同,学习与借鉴国际关于公允价值的最新研究成果,正确合理地运用公允价值,适时地认清公允价值和会计信息质量的关系,不仅使上市公司的财务报表更加规范透明,而且有利于投资者更好地理解和发现公司的内在价值,也可以促使上市公司提高自身的质量,从而提高资本市场的价值,同时也更加有利于国内国外经济的发展与融合。
As one of the hot issues in the accounting field at home and abroad, fair value measurement has important research significance in exploring accounting trends, improving accounting theory, and promoting the construction of accounting and other related disciplines. Moreover, the quality of accounting information provided as a metrological attribute has a direct impact on the interests of the information users. Therefore, this paper analyzes the characteristics of reliability and relevance of the quality of accounting information that is closely related to fair value measurement, From the implementation of the New Accounting Standards for Business Enterprises from 2009 to 2009, the paper draws the conclusion that fair value measurement affects the quality of accounting information of listed companies, and puts forward suggestions on the use of fair value measurement of listed companies. At present, China has become more and more close to the international economic exchanges. Relevant domestic accounting regulations have been converging with international conventions, learning from and drawing on the latest international research results on fair value, and correctly and reasonably using fair values to timely recognize the fair value and accounting information The relationship between quality not only makes the financial statements of listed companies more standardized and transparent, but also helps investors better understand and discover the intrinsic value of the company, and also can promote the listed companies to improve their own quality so as to enhance the value of the capital market. More conducive to the development and integration of domestic and foreign economies.