摘要
有效的产权保护需要准确界定产权,会计计量是界定产权的基础,现代会计计量的对象是财权流。二元经济结构(实体经济+虚拟经济)决定了二元经济产权结构和财权结构的发轫。根据财权契约的完备性,财权可以划分为基于企业公平的通用财权和基于企业效率的剩余财权。实体经济中的财权以"通用财权为主、剩余财权为辅",其计量属性应以"历史成本为主、现行价值为辅";虚拟经济中的财权则以"剩余财权为主、通用财权为辅",其计量属性应以"现行价值为主、历史成本为辅"。由此形成"双重计量"(对每一项资产或负债同时采用历史成本计量和现行价值计量)与"三重列报"(财务报表项目同时列示"历史成本"、"现行价值"和"现行准则"数据)。文章分别针对实体经济中的财权和虚拟经济中的财权提出了"三重列报"操作方案,该方案是财务会计适应性变革的可行路径。
Accurate definition of property rights is the precondition for the effective protection of property rights.Financial rights flow is the object of modern accounting,which can be divided into general financial rights based on enterprise fair and surplus financial rights based on the efficiency of the enterprise.The real financial rights are"mainly general financial rights,and secondly surplus financial rights";virtual financial rights are"mainly surplus financial rights,and secondly general financial rights".The measurement basis of the real financial rights is"historical cost,and current value is complementary";the measurement basis of virtual financial rights is"current value,and historical cost is complementary".Thus,formed a"double measurement"(for an asset or liability measures by historical cost and current value)and the"triple reporting"(in the financial statements show separately"historical cost","current value"and"standards require that data").In view of the real financial rights and virtual property,this article proposes"triple reporting"scheme,which is the viable path of the financial accounting adaptive change.
出处
《会计研究》
CSSCI
北大核心
2017年第8期34-40,共7页
Accounting Research
基金
国家社会科学基金重点项目(17AGL011)的阶段性成果
