会计计量误差及其对公允价值会计研究的启示  

Inspirations from the Accounting Measurement Errors and Its Applications to Fair Value Accounting Research

作　　者：朱丹[1] 刘星[1] 晏国菀[1] 

机构地区：[1]重庆大学经济与工商管理学院,重庆400030

出　　处：《审计与经济研究》2010年第4期78-84,共7页Journal of Audit & Economics

基　　金：国家自然科学基金(70972055;70772100)

摘　　要：在本次全球金融危机当中,公允价值会计计量饱受争议,使学术界对不同会计计量属性问题的讨论又一次升温。沿用Sunder的思想,可将会计计量值作为一个普通的计量经济学估计量,从而把各种会计计量属性统一到同一框架之下,借用均方误差的大小来衡量会计计量的质量;通过分解会计计量误差,再结合公允价值在估值过程中所依赖的三种不同层级输入变量在会计计量误差方面的差异,可得出在未来公允价值会计的研究设计中应当注意的一些有益启示。In seeking to explain the recent global financial crisis, the spotlight has turned to fair value accounting, which again heats up the discussion on the quality of different accounting measurement attributes. According to Sunder （2008）, maybe this is the time we give up our traditional way to assess or reconcile those rules but to put the accounting valuation methods under a unified framework for a quan- tified comparison. Starting from the basic definitions of accounting measurement and measurement attributes, the valuation rules can ac- tually just be viewed as econometric estimators of unobserved values of aggregates ; then, through the analysis of the accounting measure- ment errors, we find that fair values with different levels of inputs have different levels of measurement errors. This gives us inspirations in this field when designing future fair value studies.

关 键 词：会计计量 公允价值 价格波动误差 价格计量误差 公允价值输入变量的层级 

分 类 号：F230[经济管理—会计学]