公允价值与当代会计理论反思

公允价值计量产生的真正根源是物价变动对会计计量的持续冲击。公允价值会计的核心是按照各个报告时点上的现行市价调整账面记录,通过动态反映使账面价值与真实价值始终保持一致,目标是追求真正意义上的真实反映,是"会计的重心是计量"的回归。它与按"目标导向"路径构建的当代会计理论在会计本质(信息系统)、会计目标(决策有用)、会计信息质量特征(相关和可靠)等各个方面是冲突、矛盾的。构建于信息系统论和历史成本原则之上的当代会计理论,与公允价值会计着眼于真实反映的思想相悖。公允价值会计的出现是对传统会计理论的颠覆,因此必须系统反思和重构当代会计理论。

Rethinking of Contemporary Accounting Theory on Fair Value Perspective

Fair value measurement is rootstock raised from price fluctuating. The core of fair value accounting is to adjust the bookkeeping record according to current market price on different measurement time , so as to satisfy the real faithful reflection by dynamic accounting reflect, which is indicated that the inbeing of accounting is to measure value movement of a firm. Fair value accounting collides with contemporary accounting theory in the hypostasis and the objective of accounting and the quality characters of accounting information, and the like. The contemporary accounting theory based on information sys-tems theory and historical cost principle is self- contradiction. A new accounting theory is needed to guide the fair value accounting research and prac-tice.