公允价值会计研究

A Research on Fair Value Accounting

公允价值的实质是客观价值 ,公允价值会计在本质上是强调对资产客观价值的计量。在资产计价究竟是价值还是价格的问题上 ,价值计量与价格反映并不矛盾。从货币作为统一的计量尺度以来 ,资产计价就是价值计量 ,而价值计量的结果是价格。对资产公允价值计量的结果是资产的现行市价。公允价值会计的真正创意有两点 :一是资产计价必须坚持客观价值计量 ,价格要能真正反映资产客观价值 ;二是资产计价必须立足于现在时点 ,坚持动态的反映观。公允价值会计是会计反映从静止观点向运动观点转变的开始 。

Fair value is an objective value. Fair value accounting emphasizes the evaluation of objective asset value. In essence,fair value accounting is objective asset evaluation. Whether asset evaluation is a measure of value or price is not so important because there is no contradiction between asset value measurement and price reflection. It has been recognized that asset evaluation is to measure value and that the value will be expressed asprice in currency. Namely, the outcome of asset fair value measurement is the current price of an asset. This recognition about fair value accounting reveals two important points: the first one, the measurement of asset must adhere to objective value measurement, and price should reflect the real objective value of asset. The second one, asset evaluation must adhere to current point, and reflect dynamic value. Fair value accounting is the beginning of accounting's changing from stationary evaluation to dynamic evaluation, as well as the beginning of scientific reflection of accounting.