现值和公允价值会计:21世纪财务变革的重要前提  

Present Value and Fair Value Accounting: Important Premise of Corporation Finance Transform in 21st Century

作　　者：谢诗芬[1] 戴子礼[1] 

机构地区：[1]湖南大学会计学院,湖南长沙410079

出　　处：《财经理论与实践》2005年第5期12-17,共6页The Theory and Practice of Finance and Economics

基　　金：湖南省自然科学基金资助项目(05JJ30131);湖南省社科基金资助项目(04BR02)

摘　　要：脱离或忽略现值和公允价值会计这一当代国际会计发展大趋势和重要的会计学前提(视角)来研究财务问题是不够全面和深刻的。价值是财务与会计的核心概念、本原逻辑和联结纽带;21世纪的财务变革正呼唤着“价值型会计模式”(即基于价值计量的现值和公允价值会计模式),并且这一模式是完全有可能实现的。For the research of corporation finance, present value and fair value accounting, the great trend of contemporary international accounting development and the important accounting premise （perspective）, can not be kept away or be ignored. By reviewing the development histories of theories and practices of corporation finance and accounting, this paper poses the viewpoints that value is the core concept, original logic and connecting link of finance and accounting, and that the corporation finance revolution in 21st century is now calling for a “model of value accounting”（i, e. , the accounting model of present value and fair value based on value measurements）, and it will come to be true.

关 键 词：现值 公允价值会计 财务变革 重要前提 

分 类 号：F230[经济管理—会计学]