美国的公允价值研究:现状、问题与未来方向

The researches on fair value in the United States:The present,problems and future developments

美国的公允价值计量研究仍然存在诸多不足甚至错误,表现在公允价值定义与财务会计概念公告冲突、价值与价格混淆、对公允价值的本质认识不准确、计量重点把握不当、公允价值理论体系混乱复杂等多个方面。美国公允价值研究的真正突破表现在:(1)对公允价值可靠性认识态度发生了悄然转变;(2)明确提倡价值计量,为澄清价值计量属性和货币计量单位提供了契机;(3)提出了后续计量概念,这是会计动态反映观的开始。这三个方面的突破,实际上暗示了公允价值会计未来的发展方向和突破点。

The researches on the measurement of fair value in the United States have many shortages and mistakes, such as the conflict between the definition of fair value and the announcement of the concept of financial accounting, the confusion between value and price, inaccurate understanding of the nature of fair value, improper comprehension of the key to measurement, confusion and complexity of the theoretical system of fair value, etc. The real breakthrough in the researches of fair value in the United states lies in that： （1） the attitude toward the reliability of fair value has changed before you notice it;（2）the definite advocacy for value measurement provide an opportunity for making it clear the nature of value measurement and the unit of currency measurement; （3） the concept of follow-up measurement initiates a dynamic reflection concept of accounting. The three aspects, as a matter of fact, suggest the future developments and breakthrough point of fair value accounting.