金融危机引发的对公允价值与历史成本的思考

世界金融危机使得公允价值会计准则备受关注,损失惨重的金融界认为公允价值加剧金融危机,要求修改公允价值会计准则。因此,本文对公允价值和历史成本进行深入思考,认为公允价值计量更符合决策有用观和金融创新的需要,有利于企业的资本保全,能更真实地反映企业的经营成果,但一定程度上缺乏可靠性和可操作性。历史成本计量模式具有较强的可靠性、客观性和可验证性,但是知识经济和信息时代的到来使得历史成本适用的环境不断发生改变,缺乏相关性是其面临的最大挑战。从经济发展的特定环境来看,在相当长的时期内,我国应该仍然以历史成本作为基本的会计信息,结合补充公允价值的信息,多种计量属性并存将是未来财务报告的发展趋势。

Study on Fair Value and Historic Cost Accounting under the Current Financial Crisis

With the expansion and deterioration of financial crisis, fair value accounting standards are subject to much attention. The finance industry thinks that fair value makes financial crisis more serious and demand fair value accounting be modified. Therefore, this article made a deep study on fair value and historic cost accounting methods. We think that fair value accounting complies with decision usefulness and the need of financial innovation, and it is in favor of capital maintenance and represents the operation results of enterprises more faithfully. But it lacks reliability and maneuverability to some extent. By comparison, historic cost accounting has the advantages such as reliability, objectivity and validity. But the advent of knowledge economy and information era make the environment change which used to be in favor of historic cost , and lack of relativity is the biggest challenge to historic cost. In conclusion, considering the specific economic environment in our country, the development trend of financial report in our country in the long run is that we should adopt historic cost as the basic accounting framework and supplement with fair value and other measurement methods.