CAJ | 학술논문

公允价值计量产生的真正根源是物价变动对会计计量的持续冲击.公允价值会计的核心是按照各个报告时点上的现行市价调整账面记录,通过动态反映使账面价值与真实价值始终保持一致,目标是追求真正意义上的真实反映,是"会计的重心是计量"的回归.它与按"目标导向"路径构建的当代会计理论在会计本质(信息系统)、会计目标(决策有用)、会计信息质量特征(相关和可靠)等各个方面是冲突、矛盾的.构建于信息系统论和历史成本原则之上的当代会计理论,与公允价值会计着眼于真实反映的思想相悖.公允价值会计的出现是对传统会计理论的颠覆,因此必须系统反思和重构当代会计理论.
공윤개치계양산생적진정근원시물개변동대회계계량적지속충격.공윤개치회계적핵심시안조각개보고시점상적현행시개조정장면기록,통과동태반영사장면개치여진실개치시종보지일치,목표시추구진정의의상적진실반영,시"회계적중심시계량"적회귀.타여안"목표도향"로경구건적당대회계이론재회계본질(신식계통)、회계목표(결책유용)、회계신식질량특정(상관화가고)등각개방면시충돌、모순적.구건우신식계통론화역사성본원칙지상적당대회계이론,여공윤개치회계착안우진실반영적사상상패.공윤개치회계적출현시대전통회계이론적전복,인차필수계통반사화중구당대회계이론.
Fair value measurement is rootstock raised from price fluctuating. The core of fair value accounting is to adjust the bookkeeping record according to current market price on different measurement time , so as to satisfy the real faithful reflection by dynamic accounting reflect, which is indicated that the inbeing of accounting is to measure value movement of a firm. Fair value accounting collides with contemporary accounting theory in the hypostasis and the objective of accounting and the quality characters of accounting information, and the like. The contemporary accounting theory based on information sys-tems theory and historical cost principle is self- contradiction. A new accounting theory is needed to guide the fair value accounting research and prac-tice.