公允价值计量对财务报告影响的检验研究

Inspection and Research on the Impact of Fair Value Measurement on Financial Reporting

目前对公允价值计量方式引入新会计准则后产生影响的分析,还仅是理论上的,具体的影响程度如何,还需要进一步的实证数据说明。本文从公允价值计量方式的运用、引入公允价值计量方式有用性的理论分析及对公允价值计量方式对上市公司财务报告有用性影响的市场数据检验三方面,论证了公允价值计量方式对提高财务报告有用性的影响。

At present, the analysis of the impact of the introduction of fair value measurement method in the new accounting standards is only in theoretical level, and the specific degree of impact requires further empirical data. This paper demonstrates the impact of fair value measurement on improving the usefulness of financial reporting from three aspects, including, the application of fair value measurement method, the theoretical analysis of the usefulness of introducing fair value measurement method and the market data test of the fair value measurement method on the usefulness of listed company financial report.