试论金融市场的发展对会计理论的影响

The Effect of the Development of Financial Market on the Theory of Accounting

本文分三部分 ,第一部分分析在资本市场发展使企业筹资社会化条件下 ,由于流动股东对信息的特殊要求而引起了会计目标从受托责任观向决策有用观转化 ;第二部分分析创新金融工具对会计的确认和计量的影响。金融资产和金融负债的特殊价值运动方式和特性 ,为其采用公允价值会计提供了计量的可靠性和会计方法的可操作性 ,同时为突破传统会计的实现原则奠定理论与现实基础 ;第三部分分析金融创新致使会计在披露企业风险时面临的问题 ,探索财务报告创新的思路。

The effect of financial market on accounting is explored and analysed as three parts. Firstly, analysing the change of accounting objective from the concept of trust and duty to the concept of useful in decision making. It is changed due to the special demand of floating shareholder for information under the condition that the development of capital market makes enterprises to raise fund socializedly. And secondly, analysing the effect of financial instrument for innovation on the recognition and measurement of accounting. The mode of motion and characteristic of special value of financial assets and financial liabililies offer reliable measurement and operable method of accounting for them to adopt accounting of just and fair value; and lay a theoretical and realistic basis for breaking through principle of realization in traditional accounting. And finally, analysing problems with which accounting will faced when it is made by innovation to announce the risk of enterprise; and exploring new thinking of financial report.