公允价值会计信息的可靠性与相关性

针对目前的主流观点：公允价值尽管可靠性不足，却更具相关性。文章根据可靠性和相关性的内涵以及公允价值的特征，分析认为，对公允价值可靠性不足的认识是基于可验证性角度，针对的是公允价值计量的第三层次。由于所依赖的帚场模型过于理想化，公允价值在多数情况下难以达到如实反映。公允价值更具相关性的判断主要是建立在信息及时性的规范层面的推论，而在经验领域，公允价值的相关性问题仍有待验证。

Reliability and Relevance of Fair Value Accounting Information

There is a dominant view that fair value is less reliable but more relevant. Based on the real meaning of reliability and relevance, as well as the characteristics of fair value, this paper indicates that fair value have been regarded as less reliability by the view of verification for the third hierarchy. Fair value measurement may not reach representational faithfulness due to its idealistic marketing hypothesis. Moreover, more relevance of fair value is just a normal conclusion from its timeliness rather than a definite result in empirical research.