会计理论的演进与盯市会计的形成

Evolution of Accounting Theories and Formation of Market-to-market Accounting

以公允价值为理论基础的盯市会计规则是国际会计准则、美国证券市场上的"公认会计原则"乃至我国企业会计准则体系的标志,但它自2008年9月起却遭到了国际社会的强烈谴责。本文首次以鲜为人知的第一手资料揭示了盯市会计规则的形成过程,从而证明,盯市会计既不具有逻辑合理的理论体系,也不是财务会计的发展方向。本文的政策含义是,学术界过分地夸大了历史成本会计的缺陷而过高地评估了公允价值信息的优点,科学地评价历史成本信息和公允价值信息的价值导向是改进财务报表体系的基础。

The theories of fair value are the base of the market-to-market accounting rules,which are not only national accounting rules and the recognized accounting rules for American securities market,but the mark of accounting rules for Chinese enterprises.However,the market-to-market accounting rules have been seriously criticized since September of the year of 2008.With some first-hand unknown materials,this paper reveals the forming process of market-to-market accounting rules,thus proves that market-to market accounting is neither a logical system info nor the developing direction of accounting.And the following conclusions can be reached.First,the academe has overstated the defects of the historical cost accounting and thought too much highly of the strong points of fair value accounting.Second,the scientific estimation of the historical cost accounting and the fair value accounting is the base of the improvement of the system of financial report forms.