试论公允价值的本质及其计量的可靠性  

A Research on the Nature of the Fair Value and the Reliability of the Fair Value Measurement

作　　者：董必荣[1] 

机构地区：[1]南京审计学院会计学院,江苏南京211815

出　　处：《审计与经济研究》2010年第6期57-61,共5页Journal of Audit & Economics

基　　金：江苏省高校哲学社会科学基金(08SJD6300030);江苏省社会科学基金(08EYD025);教育部人文社会科学基金(09YJC880051)

摘　　要：目前会计学界对公允价值有广义和狭义两种不同的认识,由此引发了会计学界关于公允价值本质的不同观点之争。公允价值的本质应放在"基于价值会计"体系中进行理解,它是会计计量力图实现的一种理想目标,而不是计量属性。公允价值计量的可靠性级次不应该依据计量属性本身的性质来划分,而应该依据会计计量时所用参数的可靠性程度来进行划分。There are two different definitions about fair value in current accounting field,and it initiates a heated contention about the essence of fair value in accounting academic circles.Fair value should be analyzed in the＂value-based accounting＂system.Fair value is the objective of value-based measurement,and should not be recognized as a measurement attribute.The hierarchy of fair value measurement should not be classified according to the nature of different measurement attributes,and should be classified according to the parameters applied in the degree of reliability in the measurement of fair value.

关 键 词：公允价值 计量目标 计量属性 基于交易会计 基于价值会计 

分 类 号：F230[经济管理—会计学]