| The international accounting has the research on the fair value long before, and different people have different views of the research on the application of fair value. Since the new accounting standards are carried in China in 2007,the argue of the theory and practice of the fair value are more fierced. The fair value of the overseas for the oretical study is more mature, relevant empirical analysis also have certain research.But the fair value application of our coungtry is taken in empirical studies. So the paper tries to use Chinese market bank as an example to empirical research in 2007 after new accounting standards, fair value accounting information content of commercial Banks of influence by 2008 and 2009's data.This paper includes five parts. The first part introduces the significance of internal control evaluation, the background of this topic, the research methods of this paper, and then introduces the structure arrangement and innovation. The second part introduces the concepts of the fair value in detailed, the theoretical analysis and reviews the literatures on fair value. The third part is the fair value measurement of the commercial Banks, the influence of accounting information from the latest financial valuation provisions to analysis the fair value measurement of commercial Banks influence.In the fourth part of the paper puts forward the research design, and introduces the process of collecting data, independent of reason. The fifrth part has analysis of the fair value measurement of the listed company through specific data. The sixth part is research conclusion and discussion.We can see net asset per share of earnings and stock prices and stock returns have great influence on the changes in the fair value and profit, but available for sale financial assets losses has small influence on the changes in the fair value through 2008 and 2009's data of empirical research. The results may be caused by the sample data with less (14), China only imperfect system etc. |
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