公允价值会计实践的理论透视  

A Theoretical Analysis of Fair Value Accounting Practice

作　　者：夏成才[1] 邵天营[1] 

机构地区：[1]中南财经政法大学会计学院,430064

出　　处：《会计研究》2007年第2期24-30,共7页Accounting Research

摘　　要：本文对影响公允价值会计实践的因素进行了理论分析,认为历史成本会计对不稳定的经营环境的不适应性,是公允价值会计实践的根本诱因;决策有用观的财务报告目标,为公允价值会计实践创造了适宜的环境;对经济学收益计量的追求,为公允价值会计实践提供了内在的动力;而相关性与可靠性的权衡,则构成了公允价值会计实践的关键限制。因此,为相关性和可靠性的权衡制定明确的标准,并对决策有用会计信息质量特征进行反思和重构,是推动公允价值会计实践的根本要求和有效途径。This paper makes an analysis of the factors that affect the practice of fair value accounting.Based on our study,we conclude that the inadaptability of historical cost accounting to volatile business settings is the inducement,and the objective that the financial reporting of an entity should provide useful information for decision making has created a suitable environment,for the practice of fair value accounting.We also conclude that the seeking to measure the economic income of an entity has motivated,and the trade-off between relevance and reliability has imposed a key restriction on,the practice of fair value accounting.Therefore,good practice of fair value accounting requires that some unambiguous criterion be established to facilitate the trade-off between relevance and reliability,and the qualitative characteristics of accounting information useful for decision making be rethinked and reconstructed.

关 键 词：公允价值会计 历史成本会计 决策有用观 经济学收益 相关性和可靠性的权衡 

分 类 号：F233[经济管理—会计学]