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中文摘要：
基于中国证券市场2007年至2010年1203例披露过公允价值会计信息的非金融类上市公司样本，考察公允价值计量是否具有价值相关性以及董事会独立性对公允价值计量的价值相关性的影响。结果显示：（1）公允价值计量较历史成本计量更具有价值相关性，并且这一点在利润表项目上体现得更为明显；（2）董事会独立性对公允价值计量的价值相关性具有显著的正向影响。这支持了中国证券市场环境下董事会独立性作为公允价值信息控制机制的有效性。
英文摘要：
Based on the samples from China＇s security markets of 1203 non-financial listed com- panies from 2007 to 2010 with fair value accounting information available, this paper examines whether the fair value measurement has value relevance and how the board independence influences the value relevance of the fair value measurement. The results indicate that the fair value measure- ment has more value relevance than the historic cost measurement, this can be seen more obvious from the items on the profit statement; the board independence has a significant positive effect on the value relevance of fair value measurements. This proves the effectiveness of board independence as a mechanism controlling the fair value information in the context of China＇s security markets.
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What precludes the development of noninterest activities in Chinese commercial banks from the perspe
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