公允价值计量的可靠性与价值相关性研究——基于估价层级差异的影响应用经济学专业论文.docxVIP

重庆大学硕士学位论文英文摘要 重庆大学硕士学位论文 英文摘要 PAGE PAGE IV ABSTRACT Measuremengt perspective advocates strengthening the availability of accounting informationg to make useful decision by improving the method of measurement，and the oboject of accounting information is helping to make useful decisiong. Fair value measurement standards adapted to the times and the need of economic development,as the one looking into the future and facing the 21 century, Fair value has been widely accepted by United States and some other market economy developed countries,and these countries have used fair value as the most important even the preferred measure， thus, compared to the measurement model based on historical cost, the advantage of fair value is information disclosure,and the basic purpose of popularizing and applying of value accounting is to improve the reliability and the value relevance of accounting information,so that the enterprise asset price and the return can be more realistic reflecting,and provide investors with more accounting information that canhelp them to make economic decisions. In 2006, in order to convergence with the international accounting standards, China announced her new set of financial accounting standards, and in 2007 carries on the comprehensive promotion and application formally. When fair-value accounting is widely spread all over the world, many scholars questioned to the reliability of fair value based o n the characteristics and valuation method of fair value. In 2007,fair value accounting was seriously blamed by Financial institutions and some Political organizations during the current global financial crisis arisen from the US mortgage-backed securities problem,and they always belived the use of the fair-value measurement model worsen the financial crisis.At the same time, in domestic,the popularizing and applying value accounting has just started,and the large gap still exists between Chinas capital market and relatively mature market of