公允价值计量与历史成本计量对会计核算的影响分析

财务会计中,采用历史成本计量资产是一条重要的基本原则,历史成本计量模式从而成为主导的会计计量模式.在我国,会计计量也一直遵循历史成本原则.财政部于2006年2月15日颁布的我国最新《企业会计准则》,最引人注目的变化之一,就是公允价值计量模式的广泛应用.从历史成本理论和公允价值理论产生的背景和基础以及历史成本和公允价值发展历程的分析看,历史成本和公允价值计量模式都有各自的优点和问题.从其发展趋势看,历史成本计量模式将会长期存在,虽然在以公允价值计量为主的前提下,将是多种计量属性并存,但其重要作用将会更加突出.本文将重点探讨如何保证公允价值在新准则执行过程中能被正确使用.本文将两种计量属性从定义及它们与会计目标和会计原则的联系等几方面进行了比较.经过比较,本文认为相比历史成本计量,公允价值更能反映事物的本质,反映资产及其它会计要素的内在特征；相比历史成本计量,公允价值计量更能满足会计目标——决策有用观的需要；相比历史成本计量,公允价值计量更符合会计信息质量的要求.

Fair Value and Historical Cost Analysis on the Impact of Accounting

Financial accounting,the use of historical cost of assets is an important measurement of the basic principles of historical cost measurement model become the dominant mode of accounting measurement.In China,the accounting measurement has been guided by the principle of historical cost.Ministry of Finance on February 15,2006 issued by China’s latest "Enterprise Accounting Standards",one of the most striking change is the fair value measurement model widely used.Historical cost and the fair value of the background and basic theory and historical cost and fair value of the development process to see,historical cost and fair value measurement model has its own advantages and problems.From the development trend,the historical cost measurement model will be a long time,mainly in the fair value measurement under the premise will be the coexistence of various measuring properties,but its important role will become more prominent.This article will focus on how to ensure fair value in the process of implementing the new guidelines can be properly used.This article will define two measures and their property from the goals and accounting principles and accounting links,etc.aspects were compared.By comparison,this paper compared to that of historical cost measurement,fair value reflects the essence of things better reflect the assets and other accounting factors inherent characteristics;compared to historical cost.Fair value accounting to better meet the goal-making a useful concept needs;compared to historical cost,fair value accounting information more in line with quality requirements.