产权保护、公允价值与会计稳健性  

Property Rights Protection,Fair Value and Accounting Conservatism

作　　者：张荣武[1] 伍中信[2,3] 

机构地区：[1]广东商学院会计学院,510320 [2]湖南大学会计学院 [3]湖南财经高等专科学校,410079

出　　处：《会计研究》2010年第1期28-34,共7页Accounting Research

基　　金：国家社科基金项目(08BJY012);中国博士后科学基金项目(20090461016);广东省哲学社会科学规划项目(07Y002);广东商学院科研项目(07YJRC08)的资助

摘　　要：在金融危机和会计国际趋同的宏观背景下,以产权保护为逻辑主线,本文重点考察了公允价值与会计稳健性之间的关系。研究发现:在历史成本会计模式下,公允价值与会计稳健性之间若即若离;在公允价值会计模式下,公允价值与会计稳健性之间彻底悖离;在混合会计模式下,公允价值与会计稳健性之间适度耦合;金融危机中公允价值论战的焦点表面上是会计的"技术性"问题,实质上是会计的"社会性"问题,即公允价值充当了一个产权博弈的筹码。Against the macroscopic backdrop of the financial crisis and the convergence of accounting internationally,this paper looks into the relationship between fair value and accounting conservatism,revolving around property rights protection.it is found through the research,that under the historical cost model,fair value and accounting conservatism are loosely linked;under fair value model,fair value and accounting conservatism are completely reversely connected;and under a mixed accounting model,fair value and accounting conservatism are in properalignment.In the financial crisis,the heated debate on fair value seems to be focused on 'technical' issues of accounting;but in fact,it is revolved around the social aspect of accounting.Therefore the fair value has served as a jetton in the game of property rights.Property Rights Protection;Fair Value;Accounting Conservatism;Pro-cyclical Effect

关 键 词：公允价值 会计稳健性 产权保护 顺周期效应 

分 类 号：F233[经济管理—会计学]