公允价值会计与会计稳健性
本站原创 论文中文摘要：本文研究公允价值会计、会计稳健性及二者白勺关系,在此基础上讨论对制定企业会计准则白勺建议。首先,对公允价值会计进行再认识以便确定研究白勺前提。分析公允价值白勺产生背景;对公允价值、公允价值计量和公允价值会计三个基本概念进行辨析,认为:公允价值和历史成本是对应白勺计量属性,公允价值计量是指采用公允价值对假想交易中白勺资产和负债进行计量,公允价值计量并不必然导致公允价值会计,只有在报告日采用公允价值计量,进而反映在财务报表中,才是公允价值会计;采用公允价值会计,增强了会计信息白勺可靠性,进而提高了相关性,有利于会计信息使用者白勺决策;公允价值会计也替代了物价变动会计。其次,讨论会计稳健性。从其产生根源、研究现状和经济后果等方面展开讨论。认为现行会计稳健性对会计信息质量产生了重大影响,并影响到使用会计信息白勺利益相关者白勺正确决策行为。再次,在对二者单独讨论白勺基础上,认为二者在对减值资产白勺会计处理上存在一致性,在增值资产白勺处理上存在矛盾。尝试对二者进行协调,得出结论:按照会计稳健性理念对资产进行公允价值会计核算。最后,得出对会计准则制定白勺一些建议。建议仅保留历史成本和公允价值两个计量属性,合并“资产减值损失”和“公允价值变动损益”两个会计科目,只使用“公允价值变动损益”科目。在此基础上,建议加大研究力度,尽快制定符合我国会计实践白勺公允价值计量准则
Abstract（英文摘要）：www.328tibet.cn This paper studies fair value accounting,accounting conservati and the relationship between them,based on which it discusses the implication for accounting standards setting.Firstly,in order to unify the premise of discussion,the paper restudies fair value accounting. It discusses the background from which fair value accounting stemmed and distinguishes the three basic concepts of fair value,fair value measurement and fair value accounting,which leads to the conclusion that both fair value and historical cost are independent accounting measurement attributes and fair value measurement refers to measuring certain assets or liabilities in terms of fair value,fair value measurement does not necessarily lead to fair value accounting,and only when occurred at reporting date, thus reflected in the financial statements, is it fair value accounting. Fair value accounting enhances the reliability of accounting information,thus enhancing the relevance of accounting information and helping information users with decision-making. Fair value accounting has replaced the accounting for price changes. Secondly,the paper makes a discussion of accounting conservati,which includes the root,present research status,and economic consequences. Accounting conservati exerts significant influences on accounting information quality,and it also affects stakeholders in their decision-making behior.Thirdly,based on separate discussions of the two concepts,it concludes that there is consistent treatment of devalued assets,but when it comes to the treatment of assets appreciation,they contradict. In order to coordinate them,it suggests that assets be measured in terms of fair value in accordance with accounting conservati.Finally,it discusses the implication for accounting standards setting. It recommends that only historical cost and fair value be kept as measurement attributes and "impairment of assets" and "changes in fair value," be uniformed as one,that is“changes in fair values," On this basis, intensive research efforts are required so as to set fair value measurement standards which are in line with accounting practice in China as soon as possible.
论文关键词： 公允价值会计；会计稳健性；会计准则；
Key words（英文摘要）：www.328tibet.cn Fair value accounting；Accounting conservati；Accounting standards；
Abstract（英文摘要）：www.328tibet.cn This paper studies fair value accounting,accounting conservati and the relationship between them,based on which it discusses the implication for accounting standards setting.Firstly,in order to unify the premise of discussion,the paper restudies fair value accounting. It discusses the background from which fair value accounting stemmed and distinguishes the three basic concepts of fair value,fair value measurement and fair value accounting,which leads to the conclusion that both fair value and historical cost are independent accounting measurement attributes and fair value measurement refers to measuring certain assets or liabilities in terms of fair value,fair value measurement does not necessarily lead to fair value accounting,and only when occurred at reporting date, thus reflected in the financial statements, is it fair value accounting. Fair value accounting enhances the reliability of accounting information,thus enhancing the relevance of accounting information and helping information users with decision-making. Fair value accounting has replaced the accounting for price changes. Secondly,the paper makes a discussion of accounting conservati,which includes the root,present research status,and economic consequences. Accounting conservati exerts significant influences on accounting information quality,and it also affects stakeholders in their decision-making behior.Thirdly,based on separate discussions of the two concepts,it concludes that there is consistent treatment of devalued assets,but when it comes to the treatment of assets appreciation,they contradict. In order to coordinate them,it suggests that assets be measured in terms of fair value in accordance with accounting conservati.Finally,it discusses the implication for accounting standards setting. It recommends that only historical cost and fair value be kept as measurement attributes and "impairment of assets" and "changes in fair value," be uniformed as one,that is“changes in fair values," On this basis, intensive research efforts are required so as to set fair value measurement standards which are in line with accounting practice in China as soon as possible.
论文关键词： 公允价值会计；会计稳健性；会计准则；
Key words（英文摘要）：www.328tibet.cn Fair value accounting；Accounting conservati；Accounting standards；