公允价值的经济学分析  

An Economic Analysis of Fair Value

作　　者：管考磊[1] 

机构地区：[1]江西财经大学会计学院,江西南昌330013

出　　处：《当代财经》2013年第3期121-128,共8页Contemporary Finance and Economics

基　　金：国家社科基金重大项目"中国会计通史系列问题研究"(11&ZD145);国家社科基金项目"金融企业内部控制优化与会计舞弊防范研究"(11BGL021)

摘　　要：当前会计界所界定和运用的公允价值实质上只是一个交易双方认可的价格,它既非价值,也谈不上公允,故其中的失误是显而易见的。文章运用马克思劳动价值学说剖析公允价值的内涵、本质和运用中存在的问题,进而提出使用"可接受价格"和"估计金额"取代"公允价值",并构建"可接受价格"和"估计金额"的运用模式。The fair value defined and applied in accounting circles at present is in fact only a price accepted by both sides of a deal, it is not a value, nor being fair, so its errors are obvious. This paper analyzes the concept and essence of fair value by employing Marx＇ s theory of labor val- ue, and the problems in the process of applying fair value as well. Then it proposes to replace ＂fair value＂ with ＂acceptable price＂ and ＂estimated amount＂ with the construction of an applying model of the ＂acceptable price＂ and ＂estimated amount＂ .

关 键 词：公允价值 劳动价值学说 可接受价格 估计金额 

分 类 号：F230[经济管理—会计学]