公允价值会计:以历史和环境为视角的研究

本文通过对公允价值会计演进历史的回顾,及对公允价值会计适用的经济环境的分析,说明公允价值计量属性和经济的虚拟性有着密切关系,同时履行中合约的会计处理,也促使人们采用公允价值这一计量属性。笔者认为会计准则建设中适时的体现会计计量的公允性,不仅对整个财务会计系统建构有着重要意义,而且也充分体现了会计中的“真实和公允”的原则。

Fair Value Accounting:Studying From the Perspective of History and Environment

this article reviews the history of the development of fair value accounting and analyses the economic environment suitable to fair value accounting ,we find that fair value accounting is closely related to the fictitious economy ,and executory contract enable people to adopt the fair value measurement attributes . the author thinks that accounting measurement should reflect fair value principle ,which not only plays an important role on the accounting systems ,but also reflects the true and fair principle .