基于产权保护视角的公允价值计量经济后果

The Economic Consequences of Fair Value Measurement Based on the Perspective of Property Rights Protection

从法律的角度看,产权就是财产的拥有权、控制权和处置权,它是一种绝对的排他权利,是市场能够有效运行的基础。产权的核心问题是对产权的界定与保护,这其中最根本、最基础的问题是产权的计量问题。从经济的角度看,会计是产权结构变化的产物,它是从微观的层面来反映和监督产权的变化。会计信息作为企业各产权主体相互制衡的重要手段,具有显著的经济后果,影响经济资源在相关主体的流动与分配。

From the legal point of view,property rights are the ownership,control and disposal rights of possession.It is an absolute exclusive right and the basis for the market to operate effectively.The core issue of property rights is the definition and protection of property rights,of which the most fundamental and basic issue is the measurement of property rights.From an economic point of view,accounting is the product of changes in the structure of property rights.It reflects and supervises changes in property rights from a micro level.Accounting information,as an important means of balancing each other's property rights,has significant economic consequences and affects the flow and distribution of economic resources in related subjects.