稳健性视角下公允价值对会计信息质量的影响

稳健性是会计有效确认与计量的重要保证,对会计理论和实务具有深远的影响。要合理处理会计稳健性与公允价值计量属性的平衡关系,就应当将二者相互交融起来,以提升会计信息质量,确保信息的相关性和可靠性。同时,在公允价值运用中应严格界定其概念及层次,完善公允价值的估值方法和评估过程,实行公允价值与历史成本两种计量属性并存的模式,减少公允价值对当期损益的影响,完善信息披露制度,最大限度地发挥公允价值的积极作用,使其更好地为信息使用者服务。

The conservatism is an important guarantee of effective accounting recognition and measurement, which has a profound effect on the accounting theory and practice. This paper pointed out that the accounting conservatism and the fair value measurement attributes should be inseparable as to enhance the quality of accounting information and ensure the relevance and reliability of the information. At the same time, it is necessary to strictly define the concept and level of the fair value during the appli- cation, improve valuation methods and assessment processes in the co-existing mode of the two measurement attributes of fair value and historical cost, and perfect the information disclosure system as to maximize the positive role of the fair value and serve the information users better.