基于新会计准则的会计信息价值相关性分析  

The Analysis of the Value Relevance of Accounting Information Based on the New Accounting Standards

作　　者：王建新[1,2] 

机构地区：[1]北京大学光华管理学院,北京100871 [2]财政部财政科学研究所,北京100142

出　　处：《上海立信会计学院学报》2010年第3期11-23,共13页Journal of Shanghai Lixin University of Commerce

基　　金：国家社会科学基金项目(08CJY012);国家自然科学基金项目(70740007)

摘　　要：新会计准则在上市公司实施后,资产负债表和利润表的会计信息的价值相关性有了提高,其中利润表的会计信息价值相关性的提高程度要好于资产负债表的会计信息价值相关性的提高程度。公允价值信息是新会计准则所产生的主要增量信息。新会计准则实施后,公允价值信息具有价值相关性。但是,由于资本市场在2008年受到了金融危机的影响,公允价值信息的相关性在该年表现不是很显著。可见,新会计准则的实施提高了会计信息的价值相关性,但是资产负债表观没有得到有效体现,公允价值信息的价值相关性容易受到资本市场环境的影响。Since the implementation of new accounting standards in the listed companies, the value relevance of the accounting information from both balance sheet and income statement has increased. What＇s more, value relevance of income statement is much better than that of balance sheet. The fair value is the primary increment information, which has value relevance. However, the relevance of the fair value information was insignificant in 2008 because of the financial crisis. Therefore, the implementation of new accounting standards has improved value relevance of accounting information, but the idea of the balance sheet failed to take effect, due to fair value＇s vulnerability to the fluctuation of the capital market.

关 键 词：新会计准则 价值相关性 资产负债表观 公允价值 

分 类 号：F23[经济管理—会计学]