信息报告、成本约束与存货计价的会计准则安排——基于循环效应的FIFO与LIFO的一项实验逻辑

Information Reports,Costs Constraint and the Accounting Standards for Inventory Valuation:An Test Logic of FIFO and LIFO

现有研究表明,先进先出法(FIFO)与后进先出法(LIFO)会产生不同的资产与盈余报告,且在税收管理和盈余管理上,后进先出法容易诱发报告主体的节税筹划与LIFO清算。但从实验逻辑上看,两法各自会产生好品循环效应与坏品循环效应,两种效应又分别表征为价值前置与价值沉淀显示机制,后进先出法也因此具有更加深刻的资产信息报告价值与市场信息传达价值,两法互斥会面临税收监管、盈余信息监管与资产信息报告、市场信息传达的两难选择。理论分析与相关证据也表明,受契约成本等成本约束,后进先出法对节税筹划与LIFO清算的诱发往往成为一种理论假定而不是实际结果,因而取消后进先出法的现行会计准则安排仍然不能诠释制度的最优均衡。

Some researches show that FIFO method and LIFO method will produce different assets and earnings reports,and in the tax management and earnings management,LIFO are likely to cause tax savings planning and LIFO liquidation.However,from test logic point of view,the two methods produce different effects,one is characterized as ＂pre-value＂ and another is characterized as ＂value of precipitation＂.So LIFO can inform capital information much better.When both methods are used,dilemma will be taken place in many aspects.Theoretical analysis and empirical evidences show that under cost constraint,the effects of LIFO on the tax savings plan and liquidation will not happen in the practices,which means current accounting standards that cancel LIFO method still can not achieve the optimal equilibrium.