关于公允价值本质的思考

目前会计界关于公允价值本质有"独立计量属性观"、"复合计量属性观"、"计量目标观"和"检验尺度观"等多种不同的观点,这些观点的形成与不同时期各国会计准则对公允价值的不同理解和规定密切相关。公允价值是在传统的"基于交易会计"逐步转向"基于价值会计"过程中形成的,公允价值的本质应放在"基于价值会计"体系中进行定位。"基于价值会计"在会计目标定位、会计信息质量要求、会计确认、会计计量以及财务报告等各个方面都与传统的"基于交易会计"有一定区别。在"基于价值会计"体系中,公允价值是会计计量力图实现的一种理想目标,各种计量属性是实现这一目标的具体手段,公允价值体现了"真实与公允"会计理念对采用各种计量属性进行价值计量的一种约束和要求。将公允价值狭义地定位成一种具体计量属性,不仅与公允价值在"基于价值会计"体系中的层次地位不符,也与各国会计准则关于公允价值计量的整体精神相违背,还与实务界常用的计量属性之一——"现行市价"有重复之嫌。

On the Essence of Fair Value

There are different views about the essence of fair value in current accounting domain.These views' formation is relative with different comprehensions and regulations of many countries' accounting standards of different periods.Fair value is put forward during the process of "transaction-based accounting" changing to "value-based accounting" progressively,and should be analyzed in "value-based accounting" system.The objective,qualitative characteristics,recognition,measurement and financial report of "value-based accounting" are all different from the "transaction-based accounting".In the system of "value-based accounting",fair value is the objective of value-based measurement,while measurement attributes are all the means to fulfil the object of value-based measurement.Fair value reflects the requirements of the idea of "true and fair" to accounting measurement.Fair value should not be treated as a specific measurement attribute,or it will not only contradict with the level of fair value in the system of "value-based accounting",but also contradict with the whole spirit of accounting standards of all countries.What is more,it will be a repetition to one of current measurement attributes-current market price.