摘要
本文在金融危机引发对公允价值会计论争的现实背景下,对相关会计基本理论问题进行了新的反思:认为会计基本职能是反映和控制;会计目标具有状态依存特征、是动态发展的概念;计量属性在未来相当长时期内将呈现历史成本与公允价值并存的模式;谨慎性原则的理解和运用将因经济周期的不同而不同。
Based on the debate about the fair value accounting,this paper discussed some basic accounting theories.Accounting is a management activity in essence,its basic function are reflection and participation in control.Its objective is state dependent,so it is a dynamic concept.Measurement attributes will be colored pattern of the historical cost and the fair value.The prudence principle needs to be understood and applied according to the different economic cycle.
出处
《财会通讯(下)》
2011年第2期3-5,161,共4页
Communication of Finance and Accounting
关键词
金融危机
公允价值
会计本质
会计目标
计量属性
谨慎性原则
Financial crisis Fair value Nature of accounting Objective of accounting Measurement attributes Principle of prudence