企业盈利水平、会计政策与权益账面价值的相关性分析

本文研究了企业所有者权益账面价值与其公允价值间的定量关系,通过对相应的计量模型进行推导并分析表明,企业的盈利水平和会计政策是影响权益会计计量价值相关性的决定性因素。在此基础上,本文对于以账面价值为基础评估权益的市场价值,以及会计信息价值相关性的经验性研究,提出了相关建议。

Relevance Analysis of Profitability, Accounting Policy and Equity Book Value

The article researches on the quantitative relation between equity book value and its faire value.By building and analyzing quantitative model,the research indicates that the profitability and accounting policy is the decisive factors to influence the value relevance of accounting measurement. Based on the conclusion, the article provides suggestions on empirical research of accounting information value relevance and equity evaluation based on book value.