会计记账依据:经济业务还是法律基础?

Discussion on the Authenticity of Accounting Information

如实反映是会计的基本职能,而公允价值是为反映真实的一种计量属性。基于税法而言,由于财务会计目标与税务会计目标的矛盾和关于如实反映的内涵的矛盾有着不可协调性,在编制财务报表时,法律基础不能完全取代经济业务基础,公允价值无法取缔。且公允价值计量可能造成计量不准确的原因是过于复杂的金融创新和人为因素,为了能更准确地反映报表信息,有必要提高信息披露质量,加强会计监督。

Truthful reflection is the basic function of accounting.Fair value is a measurement attribute that reflects reality.Based on the tax law,due to the inconsistency between the contradiction between the financial accounting objectives and the tax accounting objectives and the connotations that are truthfully reflected,the legal basis cannot completely replace the economic business foundation when preparing the financial statements.Therefore,the fair value cannot be banned,and the reason that the fair value measurement may cause inaccurate measurement is overly complex financial innovation and human factors.In order to more accurately reflect the statement information,it is necessary to improve the quality of information disclosure and strengthen the accounting supervision.