对公允价值计量属性的反思

公允价值在会计中的实践已经证明,"公允价值"计量属性的确存在重大的缺陷,它使会计计量的稳健性原则受到巨大冲击.本文从宏观、微观、市场行为、市场参与者心理等角度解析公允价值理念的意义以及对社会经济的影响,认为公允价值计量属性在会计中的运用应当审慎.为修正"公允价值"计量属性的缺陷,宜采用"平准价值".

Reflection on the Fair Value Measurement

Proved by the accounting practice,the fair value measurement indeed has some serious defects.Due to its application,the stable principle of accounting measurement is heavily shocked or even destroyed.This paper tries to analyze the significance and social economic influence of the fair value from the aspects of macro-level and micro-level,market actions and market participants'psychology,etc.It points out that the fair value measurements should be cautiously applied in accounting practice.In order to correct the defects of fair value,a new concept of"equilibrium value"is introduced in the paper.