自20世纪90年代以来,应用会计信息估计股东价值的研究逐渐成为会计研究的热门话题。在当今复杂的经济条件下,对公司会计信息有没有价值、有多大价值、价值功能如何体现等问题的研究,对于公司价值分析及当前会计披露模式的改进都具有重要的意义。本文将从价值估计角度进行剖析。 Since 90s of the 20th century, the application of accounting information to estimate the value of shareholders has gradually become a hot topic in accounting research. In today’s complex economy, the research on whether corporate accounting information has value, how much value is, and how the value function is embodied is of great significance to the analysis of corporate value and the improvement of the current accounting disclosure model. This article will analyze from the perspective of value estimation.