产权保护、公允价值与会计改革

会计在界定和保护利益相关者产权及保障市场经济有序和有效运转中的作用都是基础性的、不可替代的。产权保护导向的市场化改革必然要求产权保护导向的会计改革与之步调一致。产权、公允价值与会计之间有着紧密的联系:追求价值计量是会计产生、发展和变革的内在诉求;价值计量实现了公允价值与产权会计的对接,是会计发挥界定产权和保护产权功能的坚实基础;公允价值计量基础是价值计量基础的最佳实现形式,是理想与现实的最佳耦合。

Property Rights Protection,Fair Value and Accounting Reforms

In defining and protecting stakeholders' property rights and in ensuring the order and efficiency of market economy,accounting plays an essential and indispensable role.Accounting reforms must be synchronized with the market economy reforms,featuring the protection of property rights.There is a close relationship among fair value,property rights and accounting.Above all,a proper value measurement is intrinsically required for the development and reform of accounting system.In addition,value measurement allo...