| The research on the Fair Value Measurement has drawn the attention of accounting circle in China and abroad. It plays an important role in exploring the trend of accounting research, adding new theories to accounting and improving the development of inter-disciplinary research. Moreover, considering its nature of measurement, the quality of the provided information will affect users'benefit. Therefore, this paper analyses of the two characteristics of accounting information quality: reliability and relativity, and the effects of the implementation of new accounting standards for companies from 2008 to 2009. Through analysis, it is concluded that fair value measurement has influence on the quality of the accounting information in the listed companies. Suggestions are put forward on how to use the Fair Value Measurement in post-financial crisis period. |
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