我国会计信息质量要求体系的改进——基于公允价值视角

The Improvement of China's Accounting Information Quality System in Perspective of Fair Value

2014年我国颁布了《企业会计准则第39号-公允价值计量》,这一准则的发布表明了中国会计正在走向公允价值时代。然而由于会计研究在我国起步较晚,现有的会计信息质量要求体系还不能体现公允价值的特性。为此,通过和国际上先进的会计信息质量特征体系相比较,提出了明确会计信息质量要求的称谓、确立合理的约束条件和会计目标以及构建严谨的层次结构等建议,改进会计信息质量要求体系。

China promulgates Accounting Standard for Enterprises No. 39： Fair Value Measurement in 2014, which indicates that Chinese accounting is entering the era of fair value. Due to China＇ s accounting research starts later, the existing accounting information quality system can not reflect the characteristics of fair value. This paper learns from international advanced accounting information quality system, proposes to have a clear title for accounting information, establish reasonable constraints, accounting objectives, and strict hierarchical structure to improve accounting information quality system.