作　　者： ;

机构地区： 广东财经大学

出　　处： 《现代财经（天津财经大学学报）》 2014年第12期71-80,共10页

摘　　要： 公允价值层级理论为研究公允价值可靠性与相关性提供了依据。本文在利用公允价值层级理论对公允价值的可靠性与相关性之间的关系进行了实证研究的基础上,考察了内部控制水平对二者关系的影响。以2007-2012年我国金融业为样本进行检验。结果发现,对于公允价值资产,可靠性程度越高的公允价值信息越具有价值相关性,但对于公允价值负债的研究并没有明显的效果。同时,虽然内部控制质量水平的改善能提高与股价的相关性,但是高水平的内部控制质量并不能有效提高各层级的公允价值信息的价值相关性。研究结论拓展和深化了公允价值的层级理论,同时也丰富了对于公允价值会计运用的经济后果及内部控制领域的相关研究。 The fair value hierarchy theory gives a theoretical support to the study on the reliabil- ity and relevance of the fair value. Using the fair value hierarchy theory to study the relationship, the paper researches whether the level of internal control has an impact on the quality of the rela- tionship. Based on the sample of China＇s financial industry from 2007 to 2012, the paper found that as for the fair value of the assets, the higher the degree of reliability is, the more related the infor- mation is. However, the study on its liability is not so valuable. Meanwhile, though improving the quality of internal control can increase the level of correlation with the stock price, high levels of in- ternal quality control can not effectively increase the value of information at all levels of the fair val- ue of the correlation. The conclusions expand and deepen the theoretical fair value hierarchy, and also enriches the research for the use of fair value accounting and internal control economic conse- quences of the field.

关 键 词： 公允价值相关性 公允价值可靠性 公允价值层级理论 内部控制质量

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