国际会计准则的困境与财务报表的改进--马克思虚拟资本理论的视角

The Dilemma of International Accounting Standards and Improvements to Financial Statements:From the Perspective of Marx's Fictitious Capital Theory

美国次贷危机爆发以来,国际会计准则因具有严重的顺周期效应而备受指责。该准则下的财务报表混合列报会计数据和金融分析数据,导致财务报表的公益作用大为减弱。运用马克思虚拟资本理论的分析说明,公允价值会计和资产减值会计均有弊端。坚持"根据法律事实记账"的原则,采取"历史成本会计+公允价值披露"的方式,在财务报表中区分法律事实和金融预期,是妥善解决企业财务报表遵循国内法律和兼顾国际趋同这一矛盾的可行之策。

Since the outbreak of the subprime mortgage crisis in America,international accounting standards have attracted strong criticism for their serious procyclical effects.Under these standards,financial statements’mixed presentation of accounting data and financial analysis data has greatly weakened their public interest role.An analysis using Marx’s theory of fictitious capital indicates that both assets impairment accounting and fair value accounting have their defects.For the proper solution of the problem of how an enterprise’s financial statements can observe domestic law and simultaneously give consideration to international convergence,one feasible measure for financial statementsis to adhere to the principle of'keeping accounts in accordance with the legal facts';adopt the method of'historical cost accounting plus fair value disclosure';and distinguish between legal facts and financial expectations.