公允价值计量与会计信息的可靠性及价值相关性——基于我国上市公司的实证检验

发布时间：2018-01-02 15:14

本文关键词：公允价值计量与会计信息的可靠性及价值相关性——基于我国上市公司的实证检验　出处：《财经问题研究》2012年06期 　论文类型：期刊论文

【摘要】：公允价值计量的利弊问题是会计研究中的一个难点问题。采用公允价值在有助于提高会计信息价值相关性的同时,也可能成为上市公司盈余管理或操纵的工具,从而损害会计信息的可靠性。而会计信息可靠性的降低反过来又会影响其价值相关性,从而陷入一个恶性循环。为了使得公允价值计量在我国能够得到更好地运用,本文考察了公司公允价值计量对会计信息价值相关性和可靠性的影响。研究表明,我国上市公司会计信息的价值相关性尚未达到引入公允价值计量属性的初衷,而可靠性出现了一定程度的降低。进一步分析表明,可靠性较低的样本具有较低的价值相关性。这表明,可靠性是会计信息决策有用的基础,只有保证会计信息的可靠性,才能发挥公允价值应有的效果。最后,为了避免公允价值成为利润操纵的工具以及改善当前公允价值不佳的应用效果,本文提出了一些相应的建议。
[Abstract]:The advantages and disadvantages of fair value measurement is a difficult problem in the accounting research. The use of fair value in help to improve the value relevance of accounting information at the same time, may also be the earnings management of listed companies or manipulation tools, thus damaging the reliability of accounting information. And reduce the reliability of accounting information will in turn affect the value relevance. To fall into a vicious spiral. In order to make the measurement of fair value in our country can get better use, this paper investigated the fair value measurement of accounting information value relevance and reliability influence. The results show that the value relevance of accounting information of Listed Companies in our country have not yet reached the introduction of fair value measurement of the mind, and the reliability of decreased to a certain degree. Further analysis shows that the low reliability of samples with low correlation value. This indicates that can On the basis of accounting information is useful, only to ensure the reliability of accounting information, fair value can play the desired effect. Finally, in order to avoid the fair value become a tool of profit manipulation and improve the current fair value of poor application effect, this paper puts forward some corresponding suggestions.

【作者单位】：东北财经大学会计学院/中国内部控制研究中心;
【基金】：国家自然科学基金项目“基于会计相关性的内部报告理论研究与实践检验”(70972125)
【分类号】：F233;F832.51;F224
【正文快照】： 一、引言会计信息作为公司契约各方与证券市场联系的桥梁和纽带,是证券市场的主要信息来源。从一定程度上讲,上市公司会计信息质量决定了证券市场的有效性,直接影响着资本市场的运行效率。而会计信息的产生是以会计准则为依据的,尽管高质量的会计准则并不必然产生高质量的会

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