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(410006410079),;;;,;2006215,,,,,,,(CNKI2CJFD),,,19972005218,99,4514%,(CSSCI)28,1218%,10,416%CSSCI3,1,,,1,1998,,1998,,,,,20012002CSSCI2003,,,012006(CSSCI),(9)(1),,CSSCI,CSSCI,2001,,(20012003)11997200519971998199920002001200220032004200526912233344385121849191%155712151917189943152%CSSCI1122226572827154%102200122109105%2,9954,42,3,27,50%,,10,CSSCI,,6CSSCI,2212%,2,(,),,,,2(FI)FIFV10271075430624423991815%50%1815%13%7114%1413%418%915%1011%2713%1011%7%5415%3013%611%2%4%4014%511%100%CSSCI16451680201022810%2212%40%7114%2916%2617%0%100%0%2318%6617%2813%02002402062100%714%0%0%317%1313%0%100%0%1413%6617%1011%112003:.:.,2004(6);..,1999(9);.:.,2005(3),7114%,4,,,,,,,,,,,,CSSCI,(FASB)(IASB)FASBIASB,,(1)(,2004)IASB,IASB:,,,FASB(JWG),(currentsale/transaction),,IASBIAS39(2004):,75,,IASB(2006)FASB,IASB,,,,,,,,,(2)(),(absenceofactualtransaction),,,,(,2005)FASB(2004),,,,FASB2006921(2006),,SFAS107,;JWG:,,157(SFAS157),,,,,,SFAS157,,,,,;,(FASB,2006b),,,:(),,,:(1),(,2001);(2)(,2003);(3),,(,2001),FASB,:,3/3,,,,,,/,,,(FASB,SFAS157),,,,,,,(;)313,,,;,3,FASB7(SFAC7),,,,SFAC7,,,,FASB,,/,,,,,,,3,,,,:,(,2001),,,,,,,,,,,,,,,(Khuranaetal,2003),,(,2004);,(,2000),,,SFAC2,:,,;(FASB,2006a),,,,,,(L1ToddJohnson,2005),,,();()(FASB,2006a)41,FASBIASB,,lu,,lv,,,,,,,,,,,,,,(FASB,2006a),,,,,;,,,,,,,,,,(),(fairvaluehierarchy)lwFASBIASB1976,SFAS15,,SFAS107IAS39:,;,,,,,,,,,FASB2004623SFAS15SFAS107IAS39,1,12,,,3,,3SFAS157,51lulvlw,()SFAS157,,(levelestimates)(levelinputs)SFAS157,,,,,,,,,,,,;,,,;,;,,:(1),,,CNKI,,;CSSCI2006,(2),(3),,(4),.2000..,9:5358.2005..:..::154.2003..,A2:1011,.2001..(),4:5461.2001..:.2004.:.:.2004..,5:4748FASB.2000.StatementofFinancialAccountingConceptsNo.7:UsingCashFlowInformationandPresentValueinAccount2ingMeasurementsFASB.2006a.ConceptualFrameworkforFinancialReporting:ObjectiveofFinancialReportingandQualitativeCharacteristicsofDecision2UsefulFinancialReportingInformation(PreliminaryViews),JulyFASB.2006b.StatementofFinancialAccountingStandardsNo.157:FairValueMeasurements,SeptemberIASB.2003.2002.:IASB.2006.FairValueMeasurementsPart1:InvitationtoCommentandRelevantIFRSGuidance(DiscussionPaper),NovemberKhurana.I.K.,M.S.Kim.2003.RelativeValueRelevanceofHistoricalCostvs.FairValue:EvidencefromBankHold2ingCompanies.JournalofAccountingandPublicPolicy,22(1):1942L.ToddJohnson.RelevanceandReliability.:theLogicalBeginningPointfortheConstructionofGovernmentBudgetaryAccountingFramework2ConcurrentlyNuclearPropositionandStrategicSequenceaboutGovernmentAccountingReforminChinaWangYongjunTheconceptofexpenditurecyclethataimsatdescribingthebudgetoperationalprocedureisthemostproperlogicalbeginningpointfortheconstruc2tionofgovernmentbudgetaryaccountingframework.Thisframeworkcanproducekeyinformationaboutallphaseofbudgetoperation,andformainte2gratedinformationchainhelpstosupervisethebudgetprocess,managefiscalrisk,improvedecisionmakingandstrengthenaccountability.Becauseoftheinexistenceoftheconceptaboutexpenditurecycle,nowwehavesomeerroneousopinionsontheconceptframeworkandinformationstructuremaybeleadtothemazeofthenuclearpropositionandstrategicsequenceaboutgovernmentaccountingreform.CurrentSituationofFairValueMeasurementsResearchinChinaandStudyonSomeProblemsWangJiancheng&HuZhenguoBasedonrecentresearchesonfairvaluemeasurementsinourcountry,thispaperanalyzefairvalueconcept,therelationshipbetweenfairvalueandothermeasurementattributes,thereliabilityoffairvaluemeasurementandfairvaluehierarchy.Unbalancedresearchesonfairvalueandinsufficientresear2chesonfairvaluemethodsweremadeofobstaclesinapplicationoffairvalueinaccountingstandardsandaccountingsystemafewyearsago.Basedonthecurrentistheessencefeatureoffairvalue.Fairvalueisacomprehensiveattributewhichisdevelopedfromcurrentvalueandpresentvalue.Fairvalueac2countinginformationisnotonlyrelevant,butalsoreliable.Itisthebasisofreliabilityoffairvaluemeasurementtoreasonablydefinefairvaluehierarchy.TheConstructionofDisclosurePatternsoftheAccountingInformationunderMarket2leadingXiaoZhengzai&WangPingFromthehistoricalpointofview,thepatternsofaccountingreportcouldbemainlydividedintofourkinds,suchasthemanagement2leadingoftheen2terprise,thesupervision2leadingoftheproprietor,themanagement2leadingofthegovernment,andtheinvestingdecision2leadingofthecapitalmarket.Startingwiththedecidingperspectiveoftheaccountingreportpatterns,thisthesisanalyzedthecharacteristicsofthepresentpatterns,andeducedthatthelowmatchingextentappearingbetweenpresentpatternandpracticalpatternofmarketing2oriented,andbasedonthisresult,itputforwardthethoughtofconstructingtheframeoftheaccountinginformationpsdisclosureundermarket2leading.Thestrikingpointistore2understandthefunctionandworthoftheaccountinginformation,andtodeducetheaccountingreportpurposematchingwiththeeconomicofmarketing2oriented,producingfurtherideasofthesys2tem,contentsandconstructionalreformrelatedtothecurrentaccountingneturus.ResearchontheInformationSecrecyoftheListedCompanyWangXiongyuan&ZhangPengInformationsecrecyplaysanimportantrole