中学生优秀作文（Excellent compositions for middle school students）.doc

中学生优秀作文（Excellent compositions for middle school students） Abstract: Chinas accounting objectives tend to be useful in decision-making, and in the decision-making of useful accounting objectives, we should pay more attention to the relevance of information. Generally speaking, the standards for evaluating the quality of accounting information should include reliability, relevance, completeness and understandability. Among them, reliability and correlation are the most important quality characteristics. Others belong to secondary quality characteristics. The formation of accounting information must rely on measurement attributes, and measurement attributes are the key factors that affect the quality of accounting information and determine the quality of accounting information. Keywords: fair value, information quality, correlation analysis; In 2007, an important highlight of Chinas new accounting standards for enterprises was the introduction of fair value measurement model. Therefore, the majority of scholars in China believe that the introduction of fair value will undoubtedly enhance the relevance of accounting data, and ultimately can greatly improve the usefulness of accounting information decision-making, thereby improving the quality of accounting information. Therefore, the author from 2005 to 2007 China capital market A shares of listed companies as the research object, to study the relationship between the fair value and the quality of accounting information, whether the implementation of fair value can really improve the quality of accounting information. First, the basic theory of fair value issues (I) definition of fair value Fair value in English is Fair Value. The relevant interpretation of Fair is fair, just and just. And the translation of Chinese into fair contains fair and proper meaning. In the accounting field, the definition of fair value is different from accounting standards in different countries. Internationally， The definition of the Intern