公允价值会计涉及的三个层次基本理论问题  

Three Level Fundamental Thoeretical Issues on Fair Value Accounting

作　　者：郝振平[1] 赵小鹿[2] 

机构地区：[1]清华大学会计研究所,100084 [2]北京国家会计学院教研中心,101312

出　　处：《会计研究》2010年第10期12-18,共7页Accounting Research

基　　金：教育部人文社会科学研究项目(应急)(编号:2009JYJR054)资助

摘　　要：本文认为公允价值计量模式是与财务报告的决策有用性目标相一致的,如果财务报告决策有用性的目标不能被推翻,则公允价值计量模式不会被取消。但是公允价值计量模式在短期内不会成为唯一的计量模式,21世纪将是混合计量模式的时代。既然混合计量模式将是未来相当长时期内的主要会计计量模式,那么各财务报表项目采用何种计量属性应以财务报表需达到的质量要求为判断依据,采用公允价值计量的项目应提高其信息质量。This paper believes that fair value accounting is consistent with the decision usefulness objective of financial reporting.If the decision usefulness objective of financial reporting cannot be overthrown,the fair value measurement attribute cannot be suspended.However,the fair value measurement attribute will not be the only measurement model in the near future,and there will be the mixed measurement model in 21 century.Since there will be the mixed accounting measurement model in a comparatively long time period,which measurement attributes to be used for the items in financial statements should be judged based on the quality characteristics required for financial statements.The items measured by fair value should be improved for their information quality.

关 键 词：公允价值 财务报告 决策有用性 计量模式 会计准则 

分 类 号：F233[经济管理—会计学]