历史成本、公允价值与资源配置悖论

Historical Cost,Fair Value and Resource Allocation Paradox

真实可靠的会计盈余信息是引导社会经济资源有效率配置的基础。历史成本计量基础和公允价值计量基础在引导社会经济资源实现有效率配置方面都存在缺陷。历史成本计量基础由于不能保证账面价值和计量时点现行市价一致,所确定的会计盈余脱离"现在的经济真实",因此不能引导社会资源实现有效率配置;公允价值计量基础虽然保证了账面价值与计量时点现行市价一致,但是当现行市价不能反映资产内在价值时,同样不能保证所确定的会计盈余真实可靠,不能引导社会资源实现有效率配置。真实可靠的会计信息不仅要求账实形式上的一致,还包括账实实质上的统一。历史成本计量向公允价值计量的过渡,保证了账实形式上的一致;公允价值计量面临的关键难题是如何在会计反映结果形式上一致的基础上,进一步实现实质上的统一。

Accounting is a tool to improve the efficiency of resources allocation by measurement of inputs and outputs. The truth of accounting earnings information is the key to promote the efficiency of resources al-location. Historical cost measurement cannot guide the efficient allocation of resources because of the incon-sistency of book value and current market price and the non - truth of earnings information. The earnings in-formation of fair value accounting cannot guide the efficient allocation of resources too because d the incon- sistency of the current market price and the intrinsic value of assets. The truth of the result of accotmting re-flect means the formal agreement between book value and current market price , and the virtual consistent between current market price and the intrinsic value of assets. The last one is the key difficulty that fair value accounting must be addressed.