公允价值计量属性的运用,导致了未实现损益的产生,然而将未实现的损益计入当期损益,无疑会影响利润的质量,使财务报告利润信息的可靠性降低。在由美国次贷危机引发的全球金融危机中,公允价值计量备受质疑并引起争议。所以,本文分析和验证“公允价值变动损益”的信息质量对企业价值的影响。 However, the unrealized gains and losses included in the current profits and losses, will undoubtedly affect the quality of the profits, so that the reliability of the financial report profit information to reduce. In the global financial crisis triggered by the subprime mortgage crisis in the United States, the measurement of fair value has been questioned and controversial. Therefore, this paper analyzes and verifies the impact of the information quality of the “profit and loss of fair value changes” on the enterprise value.