新会计准则下对现值计量属性的探讨

Discussion on Present Value Accounting Measurement Inspiration in New Accounting Principle of China

本文针对现值计量属性在《企业会计准则》中的运用,对相关的现值计量理论进行分析,阐述了采用现值计量符合会计要素的本质定义,可以为信息使用者提供高度相关的会计信息,同时提出,现实中采用现值计量的过程中对估计未来现金流量、风险及折现率方面仍存在不确定性,这在一定程度上影响会计信息的可靠性。因此,可以通过加强相关理论研究、进行充分披露以及提高财会人员业务素质等途径克服可靠性的不足。

The function of present value accounting measurement was defined more specifically in new accounting principle issued by MOF China in 2006. The paper has stated the theoretical bases of present value accounting measurement attribute from different perspectives and reemphasize its great significance. Although it can reflect the credibility of financial information, however, some uncertain factors, such as future cash flow, risk evaluation and discounting value, still lie in the accounting measurement. Therefore, enhancing the accounting theoretical study and improving the professional quality of accounts are necessary in future.