论公允价值与会计稳健性的兼顾

Study on Fair Value and Accounting Conservatism

2006年财政部颁布了新的会计准则,最大的特点就是全面引入了公允价值计量属性。公允价值计量的引入,有利于提高会计信息的决策有用性和价值相关性。但是由于公允价值固有的不确定性及确认传统会计中不予确认的未实现的收益等,会对会计信息的稳健性产生影响。因此,深入系统探讨公允价值会计信息的稳健性问题,有着重要的理论意义和现实意义。本文从相关理论及研究文献的回顾出发,通过分析公允价值的不确定性及风险性,认为公允价值会计信息在稳健性方面存在一定的缺陷,提出通过合理确定两者使用顺序和充分披露等方法,确保公允价值信息在提高信息决策的相关性方面又能兼顾稳健性。

Ministry of finance published new accounting standard on Feb 15, 2006, which brings forward fair value. The introduction of fair value will help to improve the usefulness and value-relevance of decision-making on accounting information. However, in reality, due to the uncertainty of fare value measurement and recognition of unrealized gain, fair value information probably will reduce the accounting conservatism. It has high theoretical and practical value to probe into the conservative result from fair value accounting. This paper puts forward some suggestions to improve the conservative information while still keep high relevance character. The paper also introduced the nature of fair value and conservatism, the definition and specific measurement property.