英语翻译公允价值作为一种全新的计量方式在国外已经得到广泛应用,并逐步成为国际会计的发展趋势.而在会计信息质量中,可靠性和

英语翻译
公允价值作为一种全新的计量方式在国外已经得到广泛应用,并逐步成为国际会计的发展趋势.而在会计信息质量中,可靠性和相关性是决策有用会计信息的主要质量构成,它们不仅与财务报告使用者及其所要做出的具体决策相关,而且还与计量属性的选择相关联.与历史成本信息相比,公允价值信息一般具有较强的相关性,但可靠性相对较差.因此,为相关性和可靠性的权衡制定明确的标准或者对决策有用会计信息质量特征的反思和重构就成为推动公允价值会计实践的根本要求.公允价值一直是国际上的热点和难点问题,自20世纪80年代以来,公允价值在国际会计准则以及各个国家的会计准则制度中扮演着越来越重要的角色,我国在一些准则中也直接或间接的涉及了公允价值,但这些准则出台后却成为了一些上市公司操纵利润的手段,为此,准则的制定部门不得不大大减少了对公允价值的应用.但是随着市场经济的进一步完善,我国公允价值运用的环境越来越成熟,2006年2月15日,颁布的新企业会计准则,又重新启用了公允价值.本文正是在这样的背景下,先从公允价值的定义入手,介绍了公允价值的内涵,探讨了会计信息质量特征,其中主要对两个主要的质量特征—可靠性和想关心进行了深入的分析.着重分析了公允价值在现实中的运用对会计信息的可靠性和相关性的影响,最后结合对历史成本的对比对公允价值这一计量属性进行了总结.

Fair value as a brand new measurement methods had been widely used in foreign countries,and has become the development trend of the international accounting.And in the accounting information quality,reliability and correlation is decision of accounting information useful main quality structure,they not only and financial report users and to the specific decisions related,but also the choice of measurement attributes related.Compared with the historical cost information,fair value information is generally has strong correlation,but relatively poor reliability.Therefore,for the reliability of the correlation and weigh the formulation explicit standards or for decision useful features of accounting information quality and reflection of the reconstruction will become to promote fair value accounting practice basic requirement.Fair value has been international hot and difficult problem,since the 1980 s,fair value in the international accounting standards and the countries of the accounting standard system played more and more important role in our country,in some standards also directly or indirectly involved with the fair value,but these standards after coming on stage but became some public companies operation profit means,therefore,the formulation of standards department have to greatly reduce the fair value of the application.But along with the market economy further perfected,the fair value of the use of environment more and more mature,on February 15,2006,promulgated new enterprise accounting standard,and to enable the fair value.This paper it is in this context,first from the definition of fair value,this paper introduces the connotation of the fair value,this paper discusses the characteristics of accounting information quality,which primarily on the two main quality features-reliability and want to care about further analysis.Focusing on the analysis of the fair value in the use of the reality of the reliability of accounting information and relevance of influence,and finally to the historical cost with the contrast of the fair value of this measurement attributes are summarized.