CAJ | 학술논문

世界金融危机使得公允价值会计准则备受关注,损失惨重的金融界认为公允价值加剧金融危机,要求修改公允价值会计准则.因此,本文对公允价值和历史成本进行深入思考,认为公允价值计量更符合决策有用观和金融创新的需要,有利于企业的资本保全,能更真实地反映企业的经营成果,但一定程度上缺乏可靠性和可操作性.历史成本计量模式具有较强的可靠性、客观性和可验证性,但是知识经济和信息时代的到来使得历史成本适用的环境不断发生改变,缺乏相关性是其面临的最大挑战.从经济发展的特定环境来看,在相当长的时期内,我国应该仍然以历史成本作为基本的会计信息,结合补充公允价值的信息,多种计量属性并存将是未来财务报告的发展趋势.
세계금융위궤사득공윤개치회계준칙비수관주,손실참중적금융계인위공윤개치가극금융위궤,요구수개공윤개치회계준칙.인차,본문대공윤개치화역사성본진행심입사고,인위공윤개치계량경부합결책유용관화금융창신적수요,유리우기업적자본보전,능경진실지반영기업적경영성과,단일정정도상결핍가고성화가조작성.역사성본계량모식구유교강적가고성、객관성화가험증성,단시지식경제화신식시대적도래사득역사성본괄용적배경불단발생개변,결핍상관성시기면림적최대도전.종경제발전적특정배경래간,재상당장적시기내,아국응해잉연이역사성본작위기본적회계신식,결합보충공윤개치적신식,다충계량속성병존장시미래재무보고적발전추세.
With the expansion and deterioration of financial crisis, fair value accounting standards are subject to much attention. The finance industry thinks that fair value makes financial crisis more serious and demand fair value accounting be modified. Therefore, this article made a deep study on fair value and historic cost accounting methods. We think that fair value accounting complies with decision usefulness and the need of financial innovation, and it is in favor of capital maintenance and represents the operation results of enterprises more faithfully. But it lacks reliability and maneuverability to some extent. By comparison, historic cost accounting has the advantages such as reliability, objectivity and validity. But the advent of knowledge economy and information era make the environment change which used to be in favor of historic cost , and lack of relativity is the biggest challenge to historic cost. In conclusion, considering the specific economic environment in our country, the development trend of financial report in our country in the long run is that we should adopt historic cost as the basic accounting framework and supplement with fair value and other measurement methods.