历史成本、公允价值与资源配置悖论

发布时间：2018-10-16 23:04

【摘要】：真实可靠的会计盈余信息是引导社会经济资源有效率配置的基础。历史成本计量基础和公允价值计量基础在引导社会经济资源实现有效率配置方面都存在缺陷。历史成本计量基础由于不能保证账面价值和计量时点现行市价一致,所确定的会计盈余脱离"现在的经济真实",因此不能引导社会资源实现有效率配置;公允价值计量基础虽然保证了账面价值与计量时点现行市价一致,但是当现行市价不能反映资产内在价值时,同样不能保证所确定的会计盈余真实可靠,不能引导社会资源实现有效率配置。真实可靠的会计信息不仅要求账实形式上的一致,还包括账实实质上的统一。历史成本计量向公允价值计量的过渡,保证了账实形式上的一致;公允价值计量面临的关键难题是如何在会计反映结果形式上一致的基础上,进一步实现实质上的统一。
[Abstract]:True and reliable accounting earnings information is the basis to guide the efficient allocation of social and economic resources. Both historical cost measurement and fair value measurement have defects in guiding the efficient allocation of social and economic resources. The basis of historical cost measurement can not guarantee the consistency of book value and current market value at the time of measurement, and the accounting surplus determined is divorced from the "real economy now", so it can not guide the social resources to achieve efficient allocation. Although the basis of fair value measurement ensures that the book value is consistent with the current market value at the time of measurement, but when the current market price cannot reflect the intrinsic value of the asset, it also cannot guarantee that the accounting earnings determined are true and reliable. Can not guide social resources to achieve efficient allocation. True and reliable accounting information not only requires the consistency of accounting form, but also includes the unity of accounting reality. The transition from historical cost measurement to fair value measurement ensures the consistency in accounting form, and the key problem in fair value measurement is how to realize the unity in substance on the basis of consistent accounting results.
【作者单位】：西南财经大学会计学院;
【基金】：2012年度教育部人文社会科学研究规划基金一般项目(12JYA790106)的阶段性研究成果
【分类号】：F233

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