The requirements of usefulness of accounting information are reached by accounting information quality.

对会计信息有用性的要求是通过会计信息质量来实现的。

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This paper is therefore the usefulness of accounting information that is related to the value of in-depth study.

因此本文针对会计信息的有用性即价值相关性进行了深入研究。

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So it could improve the decision usefulness of accounting information to measure the trading securities and available for sale securities by fair value which can be measured reliably.

因此对于公允价值信息可靠性较高的交易性金融资产和可供出售金融资产，采用公允价值计量能够提高会计信息的决策相关性。

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