文档介绍：公允价值对会计信息可靠性及其相关性影响分析
摘要
相关性和可靠性是决策有用会计信息的主要质量构成, 它们不仅与财务报告使用者及其所要做出的具体决策相关, 而且还与计量属性的选择相关联。与历史成本信息相比, 公允价值信息一般具有较强的相关性, 但可靠性相对较差。因此, 为相关性和可靠性的权衡制定明确的标准或者对决策有用会计信息质量特征的反思和重构就成为推动公允价值会计实践的根本要求。公允价值一直是国际上的热点和难点问题,自20世纪80年代以来,公允价值在国际会计准则以及各个国家的会计准则会计制度中扮演着越来越重要的角色,我国在一些准则中也直接或间接地涉及到了公允价值,但这些准则出台后却成为了一些上市公司操纵利润的手段,为此,准则的制定部门不得不大大减少了对公允价值的应用。但是随着市场经济的进一步完善,我国公允价值运用的环境越来越成熟,2006年2月15日,颁布的新企业会计准则,又从新启用了公允价值。本文正是在这样的背景下,先从公允价值的发展状况入手,介绍了公允价值的概念,探讨了公允价值的相关性和可靠性,着重分析了公允价值在现实中的运用对会计信息可靠性及其相关性的影响,并在此基础上研究了公允价值应用中面临的困难,最后结合我国国情,对公允价值的应用提出了若干建议。
关键词:公允价值;可靠性;相关性;现实应用

Fair Value to Accounting Information Reliability and Relevance Impact Analysis
Abstract
Relevance and reliability are the two primary qualities that make accounting information useful for decision making. They are not only relevant to the users of financial reporting and their decisions but also to the choice for measurement attributes. Generally, fair value accounting information is more relevant and less reliable than historical cost accounting information. Therefore, good practice of fair value accounting requires that some unambiguous criterion be established to facilitate the balance between relevance and reliability, or that the qualitative characteristics of accounting information useful for decision- making be reconsidered and reconstructed. Fair value is the recent focus in international accounting field. Since the 1980s,fair value has been ing one of the most important parts of many accounting standards in many countries. In our country, fair value was also involved in some accounting standards directly or indirectly. But since those standards were established, they had been used as the means to create mendacious accounting information in order to cheat the users. Therefore, the ministry of finance of our country – the legal maker of accounting standards – had to decrease and restrict the use of fair value. But with the development of economy,the research on fair value is progressing. The new stand