关于公允价值计量的若干思考

Thoughts on fair value measurement

公允价值计量在提高会计信息相关性和及时性的同时,由于公允价值计量的条件尚没有完全具备,在公允价值计量两重性的影响下,使得采用公允价值计量所得的会计信息既不可靠也不公允,且在极端经济条件下还会严重扭曲会计信息;从会计的本质出发,研究公允价值计量的条件、动因、范围、方法及其结果,提出公允价值计量的改进措施,按照"表内"与"表外",采取不同的方法运用公允价值计量是当前的正确选择。

While fair value measurement can enhance the correlation and timeliness of accounting information,it will,due to the current incomplete condition for such measurement and the influence of the dual natures of it,make the accounting information unreliable and unfair,and even seriously distort the accounting information under the extreme economic conditions.Therefore,the paper,starting from the nature of accounting,studies the conditions,causes,limits,methods and results of fair value measurement,proposing that improvement measures of using fair value measurement with different methods inside and outside the accounting statement is the correct choice.