| 公允价值计量的会计信息质量分析 |
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| 引用本文： | 汤欢欢,艾文国,唐思思. 公允价值计量的会计信息质量分析[J]. 哈尔滨商业大学学报(社会科学版), 2009, 0(2) |
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| 作者姓名： | 汤欢欢 艾文国 唐思思 |
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| 作者单位： | 哈尔滨工业大学,管理学院,哈尔滨,150001 |
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| 摘 要： | 以深入解析作为衡量标准的相关性和可靠性为基础,理性衡量公允价值计量的会计信息质量水平.公允价值提供的会计信息显示资产当前时点的实际价值,使信息使用者可以据此来保持或调整原来的决策,更具有决策相关性;估计和假设作为会计固有的部分不会损害公允价值的可靠性,公允价值的可核性没有历史成本强,但其更能如实地反映企业的经济实质.
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| 关 键 词： | 公允价值 会计信息质量 相关性 可靠性 |
Study on Quality of Accounting Information Measured by Fair Value |
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| TANG Huan-huan,AI Wen-guo,TANG Si-si. Study on Quality of Accounting Information Measured by Fair Value[J]. Journal of Harbin University of Commerce:Social Science Edition, 2009, 0(2) |
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| Authors: | TANG Huan-huan AI Wen-guo TANG Si-si |
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| Affiliation: | School of Management;Harbin Institute of Technology;Harbin 150001;China |
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| Abstract: | Based on in-depth anatomy on relevance and reliability,which are the central characters of accounting information quality,this paper judge of the fair value of information quality rationally.The fair value of information reveals the current value of assets.According to it,the decision-maker keep or adjust primary decision.So it is more relevant with decision-making.As the inherent parts of accounting,estimate and hypothesis won't harm the reliability of fair value.It is difficult to check the fair value of ... |
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| Keywords: | fair value accounting information quality relevance reliability. |
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