对公允价值会计的再认识——基于异质信念视角

G20领导人2009年呼吁国际会计准则委员会和美国会计准则委员会加倍努力,在2011年6月之前通过其独立的准则制定程序,形成一套单一的高质量的全球会计准则。新准则的核心无疑是公允价值会计的应用问题。大量涌现的价值相关性研究并未成为准则制定的依据,因而也不能成为扩大公允价值会计应用范围的现实证据。以异质信念为切入点,从公允价值会计的"奋斗目标"出发,深入分析其固有缺陷所导致的不完美性,并结合对中美公允价值会计的历史反思,以中国哲学的中庸思想为指导,提出公允价值会计的哲学定位,并基于这一思想,对公允价值会计在中国的具体应用做出进一步思考。

The Recognition of Fair Value Accounting:Based on the Heterogeneous Beliefs Perspective

In 2009,leaders of G20 appealed the IASB and the FASB to redouble their efforts to realize a high quality global accounting standards by their independent standard-setting procedures before June of 2011.The core of the new standards is fair-value accounting application problems.A large number of studies on the value of correlation emerge but they haven’t become the basis of standard setting or real evidence to expand application scope of fair-value accounting.With heterogeneous beliefs as the breakthrough point and"fair-value accounting goal",the paper analyzes the inherent defect caused by imperfections,combining fair-value accounting historical reflection in China and America and using Chinese philosophy thoughts of moderation as guidance,and put forward fair-value accounting philosophical orientation.Based on this idea,the paper makes further thinking of the concrete application of fair-value accounting.