基于公允价值的有用财务信息质量特征研究

发布时间：2018-10-19 12:24

【摘要】：基于价值和现值理念、面向风险和不确定性、面向市场、面向现在和未来的公允价值会计模式已替代历史成本会计，成为21世纪会计主流模式。 “真实与公允观”是国际会计史上的一个经典理念。作为该经典的当代演绎现实，公允价值会计的迅猛发展，已将基于历史成本的“会计信息质量特征”术语替换成符合公允价值本质特征的“有用财务信息质量特征”术语。“可靠性”曾是“会计信息质量特征”的两个基本质量特征之一，其含义已被公认为不清晰，，这导致诸多对公允价值会计的误解，严重阻碍了公允价值会计的发展。2010年9月，美国FASB发布的SFAC8《财务会计概念公告》第3章“有用财务信息质量特征”用曾隶属于“可靠性”的“如实反映性”术语，替代了已沿用整整30年的“可靠性”本身！这使得有用财务信息质量特征更加符合公允价值本质特征。公允价值会计既有精确计量（当运用第1层级输入值时），也有非精确计量（即会计估计，当运用第2层级或第3层级输入值计量时），但只要能做到“避免重大错误性”，同时符合“相关性”、“及时性”及“可验证性”等质量特征，公允价值会计就是具有“如实反映性”质量特征的。本文创新之处在于：深入分析了基于公允价值的“如实反映性”质量特征及其最新和最重要的内涵“避免重大错误性”；笔者认为，“如实反映性”的提出表明：公允价值会计既具相关性，更具如实反映性；本文还提出中国有用财务信息质量特征构建的基本原则和内容构想。本文有助于我国财务报告概念框架的构建和公允价值会计的有效运用。
[Abstract]:Based on the concept of value and present value, facing risk and uncertainty, facing the market, facing the present and the future, the fair value accounting model has replaced the historical cost accounting and become the mainstream accounting mode in the 21st century. The view of truth and fairness is a classic idea in the history of international accounting. As the classic contemporary deductive reality, the rapid development of fair value accounting has replaced the term "accounting information quality characteristics" based on historical cost with the term "useful financial information quality characteristics" which accords with the essential characteristics of fair value. "Reliability" was once one of the two basic quality characteristics of "accounting information quality", and its meaning has been recognized as unclear, which leads to many misunderstandings about fair value accounting and seriously hinders the development of fair value accounting. Chapter 3 of SFAC8 "Financial Accounting Conceptual Bulletin" published by FASB of the United States uses the term "truthfulness", which has been attached to "reliability", to replace the "reliability" itself, which has been used for a whole 30 years. This makes the quality of useful financial information more consistent with the essential characteristics of fair value. Fair value accounting includes both accurate measurement (when a level 1 value is applied) and imprecise measurement (i.e., accounting estimates, when a level 2 or level 3 value is used), provided that "material errors are avoided", At the same time, it accords with the quality characteristics of "relevance", "timeliness" and "verifiability", and fair value accounting is characterized by "truthful reflection". The innovation of this paper lies in the deep analysis of the quality characteristics of "truthful reflection" based on fair value and its latest and most important connotation, "avoiding major errors". The proposition of "truthfulness and reflection" shows that fair value accounting is both relevant and more truthful, and this paper also puts forward the basic principles and content ideas for the construction of the quality characteristics of useful financial information in China. This paper is helpful to the construction of the conceptual framework of financial reporting and the effective application of fair value accounting.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233;F275

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