摘要
G20领导人2009年呼吁国际会计准则委员会和美国会计准则委员会加倍努力,在2011年6月之前通过其独立的准则制定程序,形成一套单一的高质量的全球会计准则。新准则的核心无疑是公允价值会计的应用问题。大量涌现的价值相关性研究并未成为准则制定的依据,因而也不能成为扩大公允价值会计应用范围的现实证据。以异质信念为切入点,从公允价值会计的"奋斗目标"出发,深入分析其固有缺陷所导致的不完美性,并结合对中美公允价值会计的历史反思,以中国哲学的中庸思想为指导,提出公允价值会计的哲学定位,并基于这一思想,对公允价值会计在中国的具体应用做出进一步思考。
In 2009, leaders of G20 appealed the IASB and the FASB to redouble their efforts to realize a high quality global accounting standards by their independent standard-setting procedures before June of 2011. The core of the new standards is fair-value accounting application problems. A large number of stud- ies on the value of correlation emerge but they haven＇t become the basis of standard setting or real evidence to expand application scope of fair-value accounting. With heterogeneous beliefs as the breakthrough point and ＂fair-value accounting goal＂, the paper analyzes the inherent defect caused by imperfections, combi- ning fair-value accounting historical reflection in China and America and using Chinese philosophy thoughts of moderation as guidance, and put forward fair-value accounting philosophical orientation. Based on this idea, the paper makes further thinking of the concrete application of fair-value accounting.
出处
《财贸研究》
CSSCI
2011年第1期136-143,共8页
Finance and Trade Research
关键词
公允价值会计
异质信念
哲学定位
fair-value accounting
heterogeneous beliefs
philosophical orientation
