文章以浙江省中小板上市公司为研究对象,通过查阅2009年-2011年上市公司的年度财务报告有关数据,建立相关财务指标,从交易性金融资产、可供出售金融资产、投资性房地产三个方面分析了公允价值计量对上市公司会计信息的影响。 The paper takes the small and medium-sized listed companies in Zhejiang Province as the research object. By referring to the data of the annual financial reports of the listed companies from 2009 to 2011, the paper establishes the relevant financial indicators. From the three aspects of the transactional financial assets, the available-for-sale financial assets and the investment real estate The paper analyzes the impact of fair value measurement on the accounting information of listed companies.