关于公允价值会计的研究——面向财务会计的本质特征  

Study on Fair Value Accounting——on the essential characteristics of financial accounting

作　　者：葛家澍[1] 

机构地区：[1]厦门大学,361005

出　　处：《会计研究》2009年第5期6-13,共8页Accounting Research

摘　　要：论文从两个方面对公允价值进行了剖析。首先从经验数据层面(数据来自美国证监会挑选的50家金融机构)对公允价值应用结果进行了考察。其次,也是更重要的,又从财务会计的理论层面进行分析。公允价值计量在财务会计中是有用的,将公允价值计量与确认相结合的公允价值会计却无用,因为它是估计数字,估计数字若在资产、负债、权益(净资产)和收益中确认,这就歪曲了财务报表的数字(真实数与估计数相混合,已实现的收益与未实现的公允价值变动相混合)。历史成本信息由财务报表提供较好,而公允价值信息由报表附注、其他财务报告提供较好。This paper discusses fair value accounting from two perspectives.It evaluates the application of fair value accounting,firstly on the level of experiential data from samples of fifty financial institutions,and secondly on the level of financial accounting theories.Fair value measurement is useful for financial accounting,but fair value accounting which combines fair value measurement and verification is insignificant,as figures in financial statements will be distorted when estimated figures are verified in asset,liabilities,equities and returns.The information of historical cost measurement is better provided by financial statements.However,the information of fair value measurement is better provided or can only be provided by notes or other financial statements.

关 键 词：历史成本会计 公允价值会计 财务会计 金融机构 

分 类 号：F233[经济管理—会计学]