基于决策有用观下高质量的会计信息披露质量能提高会计信息的价值相关性。

Based on decision-making serviceability high quality accounting information can improve its value relevance.

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准则制定者的初衷是通过引入公允价值增强会计信息的价值相关性，有利于投资者做出合理的经济决策。

The accounting Standard was laid down to enhance the value relevance of accounting information by the introduction of Fair value so that the investors make reasonable economic decisions.

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对会计信息价值相关性的影响如何？

What is the impaction on accounting information relevance?

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