摘要：公允價值與會計謹慎性的關系一直是困擾學術界的難題。會計謹慎性的主要特征為“不高估資產或者收益、低估負債或者費用”。長期以來，此計量屬性被廣泛采用。然而，隨著經濟發展與金融衍生工具的出現，謹慎性原則由于自身的局限性，在會計目標的實現上，已不能完全滿足決策有用的會計目標的需要。而公允價值計量不僅能夠正確核算資產負債表中的資產和負債的公允價值，還能夠正確核算公允價值變動所造成的利得和損失。但是，由于公允價值與經濟環境聯系緊密，更是由于涉及諸多假設和不確定性等因素，使得公允價值的可靠性被誤解。本文選擇公允價值計量中的相關性與謹慎性的關系來探討，尋找出二者的相互作用關系與分析解決的辦法。首先是緒論。主要介紹了本文的研究背景、研究問題、研究意義以及國內外研究綜述等內容。接著是相關性與謹慎性、公允價值概述。介紹了相關性與謹慎性、公允價值的概念，相關性原則的貫徹，謹慎性原則在準則中的體現與公允價值的計量。然后是公允價值計量中相關性與謹慎性的矛盾與統一。先闡述公允價值計量中相關性與謹慎性的統一性，再闡述公允價值計量中相關性與謹慎性之間的矛盾。再然后是公允價值確認、計量、列報與披露協調相關性與謹慎性關系的措施。最后是結論。

關鍵詞：公允價值計量；相關性；謹慎性

Abstract:Fair value and accounting conservatism has been plagued academic problem.Accounting conservatism is mainly characterized by" don't overstate assets or income, liabilities or underestimated costs.Long-term since, this measurement is widely used. However, with the development of economy and the financial derivatives, careful sex principle because of their own limitations, in the accounting goal, can not fully meet the useful accounting goals need.And the fair value measurement can not only correct accounting of assets in the balance sheet assets and liabilities at fair value, also can correct accounting of fair value changes caused by the gains and losses.However, due to the fair value and the economic environment is closely linked, is due to the many assumptions and uncertainties and other factors, makes the reliability of fair value be misunderstood.This choice of fair value measurement in correlation with caution in relation to explore, to find out the interaction between the two relations and analysis solutions.First is the introduction. Mainly introduces the research background, research questions, research significance and the domestic and foreign research review etc.Then the correlation with prudence, fair value.Introduced the correlation with caution, the concept of fair value, relevance principle, the principle of prudence in standards and fair value measurement.Then the fair value measurement correlation and prudence in the contradiction and unity.First introduced the fair value measurement in correlation with the cautious unity, then described the fair value measurement in correlation with the caution of the contradiction between the.And then the fair value recognition, measurement, presentation and disclosure of coordination correlation and cautious relationship measures. The last chapter is conclusion.

Key Words: Fair value measurement；correlation；cautious