公允价值计量属性发展与会计政策政治博弈

Development of Fair Value Measurement and Accounting Policy Games

本文基于金融危机背景下,在会计计量属性引入公允价值的基础上,从多个角度比较公允价值和历史成本,分析了国内外会计准则关于公允价值的内涵和运用条件。认为在金融危机下,公允价值计量属性在我国金融资产和房地产方面具有重大影响。在各方的博弈下,公允价值的会计政策有所调整。会计准则不仅是严密逻辑或经验发现的产物,更是是政治行为的产物。

In view of financial crisis background,first the paper analyzes why accounting Measuring Properties bring in the fair value measurement,then compare the fair value and historical cost from many angle of view , analyzes the United States, international and Chinese accounting standards on fair value of the content and use conditions. during the financial crisis, In case of form to explain the influence of fair value measurement in financial assets and property in China. during Financial crisis, with game in the interests of all parties , policy on fair value accounting adjustments. Accounting standards is not only found in strict logic or experience ,but also a product of political behavior.