公允价值信息对投资决策的影响

The Influence of Fair-value Information on Investing Decision Making

公允价值计量模式强调为投资者提供更为有用的决策信息,提高财务报告的相关性。新会计准则大规模启用了公允价值计量属性,变革了计量制度,其结果表明,投资者关注公允价值信息,并利用其进行投资决策,进而证实了公允价值计量能够提高会计信息的相关性,为政策制定者引入公允价值计量方法提供了有力支持。

Fair-value accounting insists that investors be provided with more valuable decision-making information with more relevant financial reports. New accounting principle resorts to fair-value accounting in a big scale. It proves that investors show great concern to the fair-value information and make investing decisions with the help of it, which in tum proves fair-value accounting can enhance the relevance of accounting information and provides substantial support to the policy makers in introducing this accounting method.