公允价值应用对会计信息质量的影响分析  

THE IMPACT OF FAIR VALUE ON QUALITY OF ACCOUNTING INFORMATION

作　　者：王一平[1] 

机构地区：[1]南阳理工学院商学系,河南南阳473004

出　　处：《南阳理工学院学报》2011年第3期101-104,共4页Journal of Nanyang Institute of Technology

摘　　要：公允价值应用对会计信息质量的影响多年来一直是人们讨论的热点。本文从公允价值的内涵以及会计信息的相关性和可靠性入手,主要分析了公允价值的应用对相关性和可靠性的影响。本文认为,公允价值作为市场对资产、负债价值的公平、合理和正确的度量,其应用不仅可以提高会计信息的相关性,而且在计量对象的估值存在可观测的市场数据时,其可靠性也能够得到合理的保证,从而有利于会计信息质量的提高。The impact of fair value on quality of accounting information has always been a hot topic for many years. Underlying the meaning of fair value and the relevance and reliability of accounting information, this paper mainly discusses the impact of fair value on relevance and reliability respectively. And we conclude that, fair value, as a fair, reasonable and correct measurement of the value of an asset or liability from the perspectives of market participants, can not only increase the relevance of accounting information but also provide reasonable assurance for the reliability of accounting information when the observable market inputs of measurement objects are available, which can improve the quality of accounting information.

关 键 词：公允价值 会计信息质量 相关性 可靠性 

分 类 号：F231[经济管理—会计学]