关于会计计量的几个理论问题

随着当代财务会计试图把越来越多的所谓“资产负债表外业务”纳入表内核算和试图在会计报表中反映资产、负债价值的变化,会计准则中已经越来越多引入了公允价值等除历史成本以外的其它会计计量基础,从而对现行的历史成本会计模式产生了很大挑战。不仅如此,由于过去的财务会计概念框架没有考虑这一新的会计计量发展趋势,也使得会计准则与概念框架之间、会计准则与会计准则之间因为会计计量问题而产生了诸多的不一致,十分不利于会计信息质量的提高和国际会计的趋同。为此,本文以现行国际财务报告准则中存在的会计计量问题为出发点,系统研究了当前会计计量问题的实质、理论基础、未来发展趋向及其国际努力,并进而提出了我国的因应对策。

Several Theoretical Issues on Accounting Measurement

In order to bring off-balance-sheet transactions into balance sheet and reflect the changes of the value of certain assets and liabilities in the financial statements, more and more accounting standards,such as those of International Financial Reporting Standards and US accounting standards, introduced fair value or other measurement bases beyond historical cost bases. It has resulted in great challenges for current historical cost accounting model. Under the existing conceptual framework and related measurement standards, there are many inconsistencies. A number of significant measurement issues remain unsettled or have been unsatisfactorily settled. The paper explored the main issues existing in the IASB Framework/Standards and the efforts have been made to tackle these issues. The paper also explored the main issues existing in the China's accounting standards and the measures should be taken to resolve those issues.