历史成本与公允价值的共存关系探析

A Study on the Co-existing Relationship between Historical Cost and Fair Value

本文对历史成本与公允价值之间的内在联系进行了分析,提出"公允价值=历史成本+持有利得+经营增值"的关系式,并指出相比持有利得而言,经营增值是推动历史成本向公允价值演化的更重要因素,也是导致目前财务会计信息缺陷的主要领域。财务会计应转变理念,接纳经营增值作为会计对象,构建历史成本与公允价值并存的资产负债表,以及同时反映已实现利润和未实现增值的收益表,建立更全面、完整地反映企业价值运动且具有更明晰勾稽关系的报表体系。

This article proposed the relations among ＂fair value = historical cost ＋ holding gains ＋ value-added in operation＂,by analyzing the internal relationship between the historical cost and fair value,and pointed out that the value-added in operation was more important to the evolvement of fair value than holding gains,and was also the main factor of the accounting information distortion.Financial accounting should establish a comprehensive financial reporting system with clear articulation by accepting the value-added in operation as its accounting object,and constructing balance sheet with historical cost and fair vale coexisting,and income statement reflecting the realized profits and unrealized gains.