基于资源价值会计计量属性研究
本站原创 论文中文摘要：会计作为国际通用的“商业语言”,为会计信息使用者作出经济决策提供了重要的信息来源。作为在会计的确认、计量、记录和报告语言中,同确认一起发挥会计决策功能的会计计量自然而然地成为会计的核心,而会计计量属性又在会计计量语言中处于主导地位,应用不同会计计量属性整合出来的会计信息又在一定程度上契合了资源价值的决策理念。因此,随着资源价值多元化的发展,多重会计计量属性并存是今后发展的主流。本文研究会计计量属性在设计上是通过两条主线的交汇融会来完成的。一条线索是以资源价值为基础研究会计计量属性。本文的第一部分首先从经济学与会计学角度对价值的本质予以剖析,指出资源价值是以“利益属性”为核心的价值,从价值实质和价值构成两个方面描述资源价值。之后,分析了资源价值与会计计量属性的关联性,不同会计计量属性计量的会计信息反映出不同的资源价值,这为本文会计计量属性的研究提供了研究基点。文章的第四部分运用实证研究方法,采用面板数据,分析了2001-2005年我国b股公司对交易而持有的投资及可供出售投资公允价值的调整情况,研究结论是公允价值计量属性比历史成本计量属性更具有价值相关性,能够为会计信息使用者提供决策所需的信息。在实证研究的基础上,进一步分析了会计计量属性的价值相关性。另一线索是从历史的角度透析建国以来我国会计计量属性的演化变迁历程。本文的第二部分将建国以来我国会计计量属性的发展划分为五个阶段,简要介绍每个阶段会计核算制度的变革,总结该时期会计计量属性的特点。文章的第三部分从内部原因、外部原因两个方面阐述影响我国会计计量属性发展的因素,会计目标是影响其发展的内部原因,外部原因包括经济因素、环境因素和科学技术因素。在前面分析的基础上,文章的第五部分总结了我国会计计量属性演变的四大规律:从历史成本、重置成本计量属性到公允价值计量属性的演进,从重视初始计量发展到更加重视基于初始计量的后续计量,从注重可靠性的计量属性到注重相关性的计量属性的演进,多重价值计量属性的演进;得出我国会计计量属性变迁的五条经验教训:经济发展是多重会计计量属性发展的根本动力,不同会计计量属性的应用是不同时期经济监管的重要手段,满足信息使用者的信息需求是多重会计计量属性发展的直接动因,经济的发展水平与会计计量属性的数目呈正相关关系,现值技术解决了现值、公允价值计量属性应用的技术瓶颈。两条线索贯穿于本文写作的始终,它们相互交织,最后交汇在一起。根据我国会计计量属性演变的规律和经验教训,本文最后一部分阐述了未来我国会计计量属性的发展趋势及其政策建议:会计计量属性本身的发展;出台现值、公允价值的应用指南;财务报告将提供决策有用性的会计信息;未来主导的会计计量属性:以公允价值计量属性为主的多重计量属性;基于资源价值的企业信息资源整合系统取代目前的财务信息系统是一种必然。总之,本文研究了基于资源价值的会计计量属性和我国会计计量属性的演变,运用实证研究验证了会计计量属性的价值相关性,总结了我国会计计量属性变迁的规律、经验教训,最后展望我国会计计量属性应用的发展趋势,并提出政策性建议
Abstract（英文摘要）： As a international general "commercial language", accounting has provided the important information origin for the accounting information user economical decision-making. In the accounting’s confirmation, the measurement, the recording and the report language, the measurement is accounting’s core, the accounting measurement attribute is the important part of the accounting measures . The idea of resources value has already penetrated to the accounting measurement theory. Along with the resources value multiplication development, multi-measurement attributes is the next development mainstream.This paper has two main clues. A clue is the study on accounting measurement attribute based on the resources value. The first part first explicates the concept of resources value, which is the value taking the benefit attribute as the core ,from the viewpoint of economy and accounting. Afterwards, it has analyzed the connection of the resources value and accounting measurement attributes. The information based on different accounting measurement attribute can reflect the different resources value, which provide the research basic point for the research on the accounting measurement attributes. The fourth part uses the kneading board data, analyzes 2001-2005 year data of Chinese enterprises issuing stock b, the research conclusion is that fair value has the value relevance compared to the historical cost, fair value can provide the information for the accounting information user. In research foundation, it analyzes the value relevance of different accounting measurement attribute .Another clue is the evolution of accounting measurement attributes from the establishment of china to now. In the second part , the measurement attributes development division will be five stages, which part briefly summarizes the measurement attributes character. Part three elaborated the factor affecting accounting measurement attributes evolutions, from the internal reason and the external reason. The goal of accounting is the internal reason, the external reason includes economic factor, environmental factor and science and technology factor. The fifth part summarizes the four major laws of accounting measurement attributes: progress form historical cost ,reset cost measurement attribute to fair value measurement attribute, progress from "initial measurement" to "following measurement", progress from the reliable measurement attribute to the relevant measurement attribute , progress of multi-measurement attribute. Part five also summarizes the five aspects of experiences lesson: the economical development is the basic power of multiple accounting measurement attributes development, different accounting measurement attributes application is the economy supervising method of the different period, satiied the information user’s information need is the direct reason of multi-measurement attributes development, the economical level of development and accounting measurement attributes’number presents the correlation dependence, the current value technology has solved the technical bottleneck of current value and fair value measurement attribute application.Two clues pass through to this paper, they mutually interwee, finally connects in together. Based on the laws and experience lessons , the last part forecasts the future tendency of accounting measurement attributes application and poses suggestions: accounting measurement attributes development by itself, issuing the application guide of current value and fair value , the financial report providing the relevance accounting information, the fair value which is the major attribute of multi-measurement attributes, based on the resources value enterprise information conformity system is one kind of necessity.In brief, through the study on the accounting measurement attribute from the resources value and the history of measurement attributes, the paper summarizes the four laws of the measurement attributes evolution and the five experience lessons. Finally, this paper forecast the future tendency of accounting measurement attributes.
论文关键词： 资源价值；会计计量属性；价值相关性；规律；展望；
Key words（英文摘要）： resources value；accounting measurement attributes；value relevance；laws；tendency；
Abstract（英文摘要）： As a international general "commercial language", accounting has provided the important information origin for the accounting information user economical decision-making. In the accounting’s confirmation, the measurement, the recording and the report language, the measurement is accounting’s core, the accounting measurement attribute is the important part of the accounting measures . The idea of resources value has already penetrated to the accounting measurement theory. Along with the resources value multiplication development, multi-measurement attributes is the next development mainstream.This paper has two main clues. A clue is the study on accounting measurement attribute based on the resources value. The first part first explicates the concept of resources value, which is the value taking the benefit attribute as the core ,from the viewpoint of economy and accounting. Afterwards, it has analyzed the connection of the resources value and accounting measurement attributes. The information based on different accounting measurement attribute can reflect the different resources value, which provide the research basic point for the research on the accounting measurement attributes. The fourth part uses the kneading board data, analyzes 2001-2005 year data of Chinese enterprises issuing stock b, the research conclusion is that fair value has the value relevance compared to the historical cost, fair value can provide the information for the accounting information user. In research foundation, it analyzes the value relevance of different accounting measurement attribute .Another clue is the evolution of accounting measurement attributes from the establishment of china to now. In the second part , the measurement attributes development division will be five stages, which part briefly summarizes the measurement attributes character. Part three elaborated the factor affecting accounting measurement attributes evolutions, from the internal reason and the external reason. The goal of accounting is the internal reason, the external reason includes economic factor, environmental factor and science and technology factor. The fifth part summarizes the four major laws of accounting measurement attributes: progress form historical cost ,reset cost measurement attribute to fair value measurement attribute, progress from "initial measurement" to "following measurement", progress from the reliable measurement attribute to the relevant measurement attribute , progress of multi-measurement attribute. Part five also summarizes the five aspects of experiences lesson: the economical development is the basic power of multiple accounting measurement attributes development, different accounting measurement attributes application is the economy supervising method of the different period, satiied the information user’s information need is the direct reason of multi-measurement attributes development, the economical level of development and accounting measurement attributes’number presents the correlation dependence, the current value technology has solved the technical bottleneck of current value and fair value measurement attribute application.Two clues pass through to this paper, they mutually interwee, finally connects in together. Based on the laws and experience lessons , the last part forecasts the future tendency of accounting measurement attributes application and poses suggestions: accounting measurement attributes development by itself, issuing the application guide of current value and fair value , the financial report providing the relevance accounting information, the fair value which is the major attribute of multi-measurement attributes, based on the resources value enterprise information conformity system is one kind of necessity.In brief, through the study on the accounting measurement attribute from the resources value and the history of measurement attributes, the paper summarizes the four laws of the measurement attributes evolution and the five experience lessons. Finally, this paper forecast the future tendency of accounting measurement attributes.
论文关键词： 资源价值；会计计量属性；价值相关性；规律；展望；
Key words（英文摘要）： resources value；accounting measurement attributes；value relevance；laws；tendency；