基于有限理性的会计立法技术修正:公允价值的考量

The Amending of Accounting Lawmaking Technology based on the Limited Rationalism:The Thought of Fair Value Accounting

金融危机时期,公允价值计量饱受争议,根源在于:目前会计法规、准则是基于完全理性论基础上制定的,这种立法理念是相信人拥有完全理性认识能力,对一切事物采取正面看法,其立法技术特征是以"增进善"为立法目的。科学哲学家波普尔、库恩的有限理性论则认为,衡量一种理论科学地位的标准不是"可证实",而是"可证伪"性,在此立法理念指引下的立法技术特征表现为:立法目的并不一定会"增善",但却可以"减少恶"。因此,以有限理性论为分析视角,可修正会计立法技术,公允价值计量可获得全新的解释及更全面的应用修正。

During financial crisis,the accounting of value is very disputed,its foundation lie in: At present,according to the absolute-rationalism,the accounting law and rule are constituted,this lawmaking conception is that believe man hold the absolute-rational recognizing capability and treated as anything from obverse,which the character of legislation technology regard 'increasing good' as the aim of lawmaking.Berpl and Kun,the scientist and philosopher,their limited-rationalism think that the rule of a theory science is not 'conformable' but 'fake-testified' or 'contradicted',which the character of lawmaking technology is that the aim of lawmaking is not to increase good but decease bad.Therefore,we can amend the accounting legislation technology by the analysis visual of the limited-rationalism,the accounting of value can attain the new explain as well as amending entirely.