中师长教师优良作文（国外英文资料）.doc

中学生优秀作文（国外英文资料） Abstract: the objective of accounting in China tends to be a useful view of decision making, which should be more concerned with the relevance of information. The criteria for evaluating the quality of accounting information should include reliability, relevance, completeness, comprehensibility, etc. Reliability and correlation are the most important quality characteristics. Other quality characteristics are secondary. The formation of accounting information must be made by the measurement attribute, which is the key factor that affects the quality of accounting information and determines the quality of accounting information. Keywords: fair value information quality correlation analysis; One of the important highlights of Chinas new corporate accounting standards in 2007 was the introduction of the fair value measurement model. Accordingly, most domestic scholars believe that the introduction of fair value, will certainly to enhance the relevance of accounting data, finally can greatly improve the decision usefulness of accounting information, so as to improve the quality of accounting information. On this basis, the author in 2005-2007 Chinas capital market a-share listed companies as the research object, try to study the relationship between fair value and accounting information quality, the implementation of fair value can really improve the quality of accounting information. The basic theory of fair value (1) the definition of fair value Fair Value in English is Fair Value. Fairs explanation is Fair, righteous and Fair. In Chinese, the translation is fair, which contains just and proper meaning. Accounting standards in accounting have different definitions of fair value. Internationally, International accounting standards board of the definition of fair value is released in June 1995 in the international accounting standards no. 32, under the international accounting standards committee of the fair value is defined as: the fair value is to poin