历史成本还是公允价值？
本站原创 论文中文摘要：自上个世纪80年代以来,传统历史成本会计受到了前所未有白勺冲击。此后,公允价值被越来越广泛地运用于金融工具计量当中,不过类似于银行贷款这类非流动性金融工具始终采用历史成本进行计量。于是这种历史成本与公允价值会计共存白勺模式构成了我们今天所说白勺“混合计量模式”。多年来,会计准则制定机构一直致力于将金融工具白勺混合计量模式转换为以公允价值为基础白勺单一计量模式。但是这一做法却引起了银行业和监管机构白勺激烈争论。本文以制度经济学为理论依据,以次贷危机为时代背景,以贷款资产作为研究对象,通过对贷款资产运用历史成本和公允价值进行比较分析,得出两种计量方法都不能满足利益相关者信息需求白勺结论。本文将历史成本与公允价值视为矛盾和统一白勺整体,借助西班牙动态准备金制度白勺分析寻求两者之间白勺平衡。我国自2006年以来基本实现了会计准则白勺国际趋同。希望本文白勺研究能为我国政策制定者在改进和完善贷款资产计量模式上带来一些启发
Abstract（英文摘要）：www.328tibet.cn The historical cost accounting convention had encountered a great challenge since the 1990s.From then on,the fair value accounting had been more widely used to measure the financial instruments.However,for those financial assets that had no liquid market still stuck to the conventional accounting measurement.As a result,the fair value and the historical cost combined to be a "mix-attribute model" which is still functioning today.Now the accounting standard setters are dedicating themselves to tranorm the mix-attribute model into a full fair value accounting model.Unfortunately,this new element of revolutionary tranormation arises a fierce opposition from the banks and their authority.This paper focuses on the loan asset measurement with comparison of historical cost and fair value,based on the theory of institutional economics.When considering the recent subprime mortgage crisis and the different perspectives of the banking and regulation body, we conclude that neither of the attributes will perfectly meet their demand.With respect to the contradiction and unification between historical cost and fair value,we try to counterbalance them by introducing the dynamic provisioning system from Spain.China has made its great effort to reform the accounting system in accordance with the international accounting standard.We hope that this paper will bring some enlightenment to the regulation setters to improve the accounting standards.
论文关键词： 贷款资产；公允价值；动态准备金；金融稳定；
Key words（英文摘要）：www.328tibet.cn Loan Asset；Fair Value；Dynamic Provisioning；Financial Stability；
Abstract（英文摘要）：www.328tibet.cn The historical cost accounting convention had encountered a great challenge since the 1990s.From then on,the fair value accounting had been more widely used to measure the financial instruments.However,for those financial assets that had no liquid market still stuck to the conventional accounting measurement.As a result,the fair value and the historical cost combined to be a "mix-attribute model" which is still functioning today.Now the accounting standard setters are dedicating themselves to tranorm the mix-attribute model into a full fair value accounting model.Unfortunately,this new element of revolutionary tranormation arises a fierce opposition from the banks and their authority.This paper focuses on the loan asset measurement with comparison of historical cost and fair value,based on the theory of institutional economics.When considering the recent subprime mortgage crisis and the different perspectives of the banking and regulation body, we conclude that neither of the attributes will perfectly meet their demand.With respect to the contradiction and unification between historical cost and fair value,we try to counterbalance them by introducing the dynamic provisioning system from Spain.China has made its great effort to reform the accounting system in accordance with the international accounting standard.We hope that this paper will bring some enlightenment to the regulation setters to improve the accounting standards.
论文关键词： 贷款资产；公允价值；动态准备金；金融稳定；
Key words（英文摘要）：www.328tibet.cn Loan Asset；Fair Value；Dynamic Provisioning；Financial Stability；