定义公允价值计量单元的理论意义和现实选择

Theoretical Significance and Realistic Choice of Fair Value Measurement Unit

本文在公允价值定义为“脱手价”、商品交易中公允价值价税合并结算、而会计实务中资产入账的公允价值又剔除增值税的前提下,集中分析了四项具体准则,结果表明:统一表述的公允价值,在是否包含增值税方面,不是统一的计量结果。因而提出并定义了公允价值经济计量单元、公允价值会计计量单元两个概念,并对相关概念的理论渊源进行追溯,探讨了相关问题产生的准则根源以及为解决实务处理,现实无奈的选择。本文的研究意义,一方面对公允价值准则在我国的实施,提出了具体的指南解释,即区分公允价值不同的计量单元;另一方面,指出研究问题必须从实际出发,从国情出发;会计上,由于增值税不计入资产价值、不计入收入总额,因而有观点认为,增值税不影响税负,可以全面转嫁,因此不必进入利润表。这些观点,在“营改增”的大背景下,都有进一步的研究价值和值得商榷的空间。

In this paper,the definition of fair value is exit price that“The price that would be received to sell an asset or paid to transfer a liability”.In China,the fair value of assets for commodity transaction which include value added tax(VAT)while for accounting treatment excludes value-added tax.Comprehensive analysis four specific criteria which show the unified fair value expression is not a unified measurement results.Therefore,it is necessary to put forward and define“fair value econometric measurement unit”and“fair value accounting measurement unit”.Meanwhile retrospect to the theoretical origin of concepts and explores the accounting standards root causes of the relevant problems to solve practical processing,realistic choice.The significance of this study,on the one hand,the implementation of fair value criterion,put forward specific guidelines for interpretation,which distinguish between different units of measurement of fair value;on the other hand,it points out research must proceed from reality,from Chinese national conditions.For accounting treatment,the VAT is neither included in the value of the assets nor the total income.Therefore,put forward some idea that the VAT does not affect the tax burden as which can be passed on so it does not have to enter the income statement.These views,in deepening reform of China's taxation sector replace business tax by value added tax have further research value and questionable space.