公允价值会计的利弊及其在中国应用的分析

The pros and cons of fair value accounting and analysis applications in China

在传统会计计量模式中,历史成本的计量模式一直居于主要地位。但随着社会、经济环境等各方面的变化,历史成本则受到一次次的冲击及考验,体现出历史成本本身固有的特点与缺陷;而公允价值的计量属性以其自身固有的优势,能弥补历史成本计量属性特有的不足之处。但根据市场情况或预计的现金流来确定的公允价值,其本身具有特殊优势之外,更由于市场环境的复杂多变,预期的准确程度均融合了人为的主观判断,从而使公允价值会计计量模式仍有无法避免的缺陷。

In the traditional accounting measurement mode,the historical cost measurement model has been in the dominant position.However,with changes in social,economic and environmental aspects,the historical costs are subject to a time of impact,and test,reflecting the historical cost inherent characteristics and defects;and measurement attribute fair value of its own inherent advantages,can make up historical cost measurement attribute specific deficiencies.However,according to the fair market value or expected cash flows to determine which itself has special advantages,but also because of the complex and volatile market environment,the expected level of accuracy are a blend of artificial subjective judgments,so that fair value accounting mode is still unavoidable defects.