基于会计目标会计计量属性研究
本站原创 论文中文摘要：经济和会计发展史均已证明,经济越发展,会计越重要。会计信息促进和妨碍经济发展的能力也越强。而多少年来,社会对会计赋予了众多的责任和要求,以至于会计学术界一直在探讨着会计目标的问题。会计目标是会计研究的起点,但是由于研究者的角度不同,会计目标似乎一直在“决策有用论”和“受托责任论”二者之间徘徊,至今没有定论。与之相伴随的会计的核心会计计量属性的问题也因此而存在着争论,争论主要围绕“历史成本?公允价值?”展开。我国关于公允价值的研究和运用也可谓一波三折。本文采用规范、实证与案例、历史与逻辑、定性与定量相结合的研究方法,将这两个会计界一直存在争论的问题联系起来,对会计目标、计量属性、二者之间的关系以及计量属性的选择做了深入、系统和全面的分析,旨在探索我国会计实践中会计目标的重塑和会计计量属性的选择之问题的解决,以提高我国会计财务信息的质量,从本源上使会计目标回归,而使会计实务界和会计职业界重新认识会计目标,选择最佳的计量属性——公允价值,提出符合经济发展的会计改革路径和方向,希望能对会计研究者和会计工作者们起到一定的启示作用
Abstract（英文摘要）： As we know, the history of the development of Economic and Accounting has proved that more developed Economic is, more important Accounting is. And the ability of accounting information promoting economic or baffling economic is stronger. Over the years, the society has been giving many responsibilities and demands to Accounting, accordingly accounting academics he been discussing the problem of the accounting goal, which is the starting point of the accounting research. Because of the difference of the researching perspectives, Accounting objective seems to he been wandering between the "Useful Decision-making" and "Fiduciary Responsibility" , and there has been no conclusion. Therefore, there is a controversy on the accompanying accounting measurement attribute, which is the core of the accounting problem, and the main controversy has start surrounding the "Historical Cost" and "Fair Value" . China on the research and application of the fair value is also plagued with setbacks. In this paper, through standardized research method, evidence research method and cases research method; history research method and logic research method; and the research method of the combination of qualitative research and quantitative research, the writer tries to do some study which link the accounting objective to the accounting measurement attribute, including specific and systemic analysis about the accounting objective, the accounting measurement attributes, the inner connection between the accounting objective and the accounting measurement attribute and so on, so that we can complete the remodeling of the accounting objective , resolve the problem of the choices of the accounting measurement attributes and improve the quality of China’s accounting information. At last, we hope that our research could make the accounting practice and the accounting profession re-understand the accounting objective, choose the best accounting measurement attribute-Fair Value, so as to bring forward the accounting reforming path and direction which meet the economic development and enlightening the accounting researchers and workers.
论文关键词： 会计目标；计量属性；公允价值；
Key words（英文摘要）： accounting objective；measurement attribute；Fair Value；
Abstract（英文摘要）： As we know, the history of the development of Economic and Accounting has proved that more developed Economic is, more important Accounting is. And the ability of accounting information promoting economic or baffling economic is stronger. Over the years, the society has been giving many responsibilities and demands to Accounting, accordingly accounting academics he been discussing the problem of the accounting goal, which is the starting point of the accounting research. Because of the difference of the researching perspectives, Accounting objective seems to he been wandering between the "Useful Decision-making" and "Fiduciary Responsibility" , and there has been no conclusion. Therefore, there is a controversy on the accompanying accounting measurement attribute, which is the core of the accounting problem, and the main controversy has start surrounding the "Historical Cost" and "Fair Value" . China on the research and application of the fair value is also plagued with setbacks. In this paper, through standardized research method, evidence research method and cases research method; history research method and logic research method; and the research method of the combination of qualitative research and quantitative research, the writer tries to do some study which link the accounting objective to the accounting measurement attribute, including specific and systemic analysis about the accounting objective, the accounting measurement attributes, the inner connection between the accounting objective and the accounting measurement attribute and so on, so that we can complete the remodeling of the accounting objective , resolve the problem of the choices of the accounting measurement attributes and improve the quality of China’s accounting information. At last, we hope that our research could make the accounting practice and the accounting profession re-understand the accounting objective, choose the best accounting measurement attribute-Fair Value, so as to bring forward the accounting reforming path and direction which meet the economic development and enlightening the accounting researchers and workers.
论文关键词： 会计目标；计量属性；公允价值；
Key words（英文摘要）： accounting objective；measurement attribute；Fair Value；