文档介绍：作者单位:广东商学院华商学院会计系 email:zhangmasa@)
作者简介:张马沙(1957-),男,湖北人,广东商学院华商学院会计系讲师。
(市场剧烈波动环境下)对公允价值会计计量属性的反思
张马沙
(广东商学院华商学院,广东广州 511300)
摘要:2007年1月1日开始实行的新企业会计准则广泛引入了公允价值的会计计量属性。而自2006年初以来最近两三年间的市场剧烈变化对公允价值的会计计量理念提出了巨大挑战——人们对公允价值的科学性、合理性渐渐产生了怀疑,对其两年来的实践效果和后果也产生了深深的忧虑。本文试图从宏观、微观、市场行为、市场参与者心理等多角度深刻观察和解析公允价值理念应用所涉及和产生的意义以及对社会经济的影响,认为公允价值计量属性在会计中的运用应当审慎,并提出了“平准价值”新概念。
关键词:公允价值;会计准则;会计信息;会计计量;平准价值
Thinkings on the Fair Value as an Accounting Measurement
in Dramatic Fluctuating Market Environment
Abstract: Fair value concept has been widely introduced in the Corporation Accounting Standard which was in effect since Jan. 1, 2007. But the dramatic market fluctuation since the beginning of 2006 has brought tremendous doubt and worries about the reasonableness of the Fair value and its practical effect. The paper tries to analyze the philosophy meaning and economic influence of the fair value in respect to macro and micro views, market participants’ psychology and activities effect and etc. It points out that the fair value measurements should be cautiously applied in accounting practice, and introduces a brand new concept of “equilibrium value” for the very first time.
Key words: fair value, accounting standard, accounting information, accounting measurement, equilibrium value.
近年来,无论是在国内还是在国际上,公允价值逐渐应用于会计、审计、资产评估等领域,成了人们趋之若鹜的工具,而一场席卷全球的金融海啸又将这个新世纪的宠儿变成助纣为虐的帮凶。公允价值是否公允?如何正确认识、合理运