中文摘要：

2007年我国引入了公允价值计量模式,本文首先从理论分析了公允价值对企业价值的影响机理,其次以2007—2008年的沪深A股企业为样本,对公允价值变动产生的损益和权益变化是否影响以及如何影响企业价值进行了实证检验,其理论分析结果表明：公允价值会计作为寻求价值计量的一种重大变革,给企业价值带来了很大影响,加剧了企业价值的波动;同时实证检验发现,剔除公允价值变动后,每股收益和每股净资产对企业价值的影响将会减弱;公允价值变动损益对企业价值的影响显著大于计入资本公积的＂可供出售金融资产的公允价值变动净额＂。因而本文提出引进全面收益的概念,并建议编制全面收益表（含有公允价值）和单独的利润表（不含公允价值）。

英文摘要：

China has introduced a fair value measurement model in 2007.In this paper,the impact of the fair value on the enterprise value is analyzed theoretically.Then,taking Shanghai and Shenzhen A-share companies in 2007-2008 as a sample,A empirically test is performed to find whether and how gains and losses and the equity resulting from changes in fair value affected the enterprise value.Theoretical analysis is shown as follows：the fair value accounting as a measurement seeking for a major change,brougt great impact on enterprise value and distinctly increase fluctuations in the enterprise value.Empirical test also indicates that：excluding fair value changes,earnings per share and per share net asset of the impact on the enterprise value will weaken;the impact of fair value changes in profit and loss on the enterprise value is significantly higher than the net change of fair value of financial assets available for sale of the capital reserve.Therefore,the concept of comprehensive income,and recommended the preparation of a comprehensive income statement（with fair value）and a separate income statement（excluding fair value）are proposed in this paper.