公允价值的目标论与契约研究导向——兼以上市公司首次确认辞退补偿为例

The Objective Perspective of Fair Value and Contract-based Research Orientation:With the Sample of Initial Recognition of Employee Termination Indemnity

本文从公允价值的法律渊源出发,指出公允价值概念的产生和推广源于对经济活动中公平性的追求,因此公允价值在会计理论溯源上,其基本内涵是反映公平交易的计量目标。公平交易是产权的重要保护方式,从这个意义出发.我们认为在当前中国产权法律保护尚待完善的环境中,公允价值研究的重心应当以契约研究为导向。即单纯讨论采用何种公允价值计量方法更为合理可能都是有失偏颇的,只有深刻理解会计信息发生作用的契约环境,才能够真正为公允价值会计寻找有效的执行机制。同时我们以首次执行新会计准则的上市公司确认辞退补偿为例,进行了初步的契约导向分析。

In the accounting theory,fair value is the measurement objective.Within the Chinese weak property - protecting system,we hold the view that the eontrsct - based orientation should be the focus of the fair value research.The pure discussion about what is the best way to measure fair value may not be fight,and we should understand the contract circumstance to look for the enforcing mechanism of fair value accounting.Under the contract - based o- rientation,we analyze the initial recognition of employee termination indemnity in Chinese listed companies.