公允价值会计的研究述评及研究新机遇

The Retrospect and Prospect of Fair Value Accounting

本文在分析国内外公允价值会计理论与实证研究文献的基础上,探讨了国际金融危机后我国学术界对公允价值会计研究的新机遇。本文首先提出:引入行为金融学中的"行为异化"概念,以此作为连接公允价值与金融危机等会计准则后果研究的逻辑纽带,从而实现将公允价值会计的经济后果研究从"黑箱"变为"白箱"。同时,本文也认为:结合中国企业和市场特有的转型经济特征来研究公允价值会计的经济后果,将是我国公允价值会计研究取得原创性研究成果的关键所在。

This paper reviews the normative and empirical researches of the fair value accounting which has been studied by the western and Chinese Scholars.After that,a new research opportunity has been pointed out,which makes ＂behavior alienation＂ a logic link between fair value accounting and its economic consequences.The paper also indicates that it is necessary for us to change the study of fair value accounting from ＂black box＂ into ＂white box＂,and the Chinese transitional economy must be the basis of the new study.