二维会计计量模式探讨

发布时间：2018-06-25 01:24

本文选题：计量属性 + 二维计量模式　；参考：《财政部财政科学研究所》2013年硕士论文

【摘要】：会计计量模式作为会计模式的组成部分之一,在会计报告理论体系中居于基础且重要的位置。采用何种计量属性、运用何种计量方法、使用何种计量程序,以及如何将其科学有机的结合,直接决定了会计信息的报告质量和披露效果。近年来,学术界对于会计计量模式的探讨与研究因此也一直保持着很高的热度。根据目前国际会计准则及相关的文献研究成果,现行的会计报告计量存在三种模式：历史成本、公允价值计量模式及混合(双重)计量模式。其中,学术界的“受托责任观”及“决策有用观”两种学派,对会计报告的计量属性表现出了完全迥异的使用倾向,即采用历史成本计量与公允价值计量。而实务界中以IASB、FASB及CASC为代表的会计报告规范制定者出于技术条件的考虑,采用了部分项目(现主要为金融资产)公允价值计量,部分项目历史成本计量的信息披露方式,形成了现今所谓的混合计量1模式体系。事实上,无论混合计量模式还是单一计量模式,其均存在先天固有的、无法弥补的理论缺陷,因此现行的计量模式是无法满足报告使用者的需求的。笔者对现行计量模式的原理、历史、问题进行了比较具体的分析,同时对会计基础理论加以研究,基于现有的科研成果,提出了全新的会计计量模式理论——二维计量模式体系。该体系要求会计主体对报告对象同时采用历史成本、公允价值两种属性进行计量,独立计价、平行核算、分别报告。该计量模式的产生,将对现行会计报告体系的简单化、全面化、精确化等方面做出重大改进,并对会计报告体系的理论逻辑进行了完整的梳理。与此同时,二维计量体系也提供了全新的财务分析元素和财务分析方法,对企业进一步的价值评估、风险管理提供了多层次、多角度、多内容的信息资源；其针对公允价值在现行环境下的运用困难,也给出了具体的优化相关计量模型的方法,具有较大的借鉴意义。会计模式的改进和发展,还有很长的一段路要走。二维计量模式的提出,将为会计报告、会计计量理论提供一个新的研究方向。其将可能引导相关领域研究者跳出旷日持久、无甚意义的计量属性理论之争,将研究重点转向如何能建立先进而又务实的会计计量模式中去,真正的为信息使用者提供稳健、真实、有价值的会计信息。
[Abstract]:As one of the components of accounting model, accounting measurement model plays an important role in the theoretical system of accounting report. Which metrological attribute, which metrological method, what metrological procedure to use, and how to combine it scientifically and organically determine the reporting quality and disclosure effect of accounting information directly. In recent years, the academic circles to the accounting measurement pattern discussion and the research therefore also maintains the very high heat. According to the current international accounting standards and related literature research results, there are three models of accounting report measurement: historical cost, fair value measurement model and mixed (dual) measurement model. Among them, the two schools of "fiduciary responsibility" and "decision usefulness" in academic circles show completely different tendency to use accounting report metrological attributes, that is, historical cost measurement and fair value measurement. In practice, the accounting report standard-setters, represented by IASBFASB and CASC, have adopted some items (mainly financial assets) fair value measurement, and some items' historical cost measurement information disclosure method for the consideration of technical conditions. The system of mixed metrology 1 model is formed. In fact, both the mixed measurement model and the single measurement model have inherent and irreparable theoretical defects, so the current measurement model can not meet the needs of the report users. The author analyzes the principle, history and problems of the current measurement model, and studies the basic accounting theory, based on the existing scientific research results, Put forward a new accounting measurement model theory-two-dimensional measurement model system. This system requires the accounting entity to measure the historical cost and the fair value of the object at the same time, to calculate independently, to calculate in parallel, and to report separately. The emergence of the measurement model will make great improvement on the simplification, comprehensiveness and accuracy of the current accounting report system, and the theoretical logic of the accounting report system will be combed. At the same time, the two-dimensional measurement system also provides a new element of financial analysis and financial analysis method, which provides multi-level, multi-angle and multi-content information resources for further evaluation of enterprise value and risk management. In view of the difficulty of applying fair value in the current environment, the method of optimizing the relevant measurement model is also given, which is of great significance for reference. There is still a long way to go for the improvement and development of accounting model. The two-dimensional measurement model will provide a new research direction for accounting report and accounting measurement theory. It may lead researchers in related fields to jump out of the long-lasting and meaningless theory of measurement attributes, shift the focus of research to how to establish advanced and pragmatic accounting measurement model, and truly provide conservatism for information users. True, valuable accounting information.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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