华东经济管理
華東經濟管理
화동경제관리
East China Economic Management
2013年
3期
131~134
,共null页
后金融危机 公允价值 信息有用性 会计准则
後金融危機 公允價值 信息有用性 會計準則
후금융위궤 공윤개치 신식유용성 회계준칙
post-financial crisis; fair value; information usefulness; accounting stamtards
在后金融危机时代，作为面向21世纪以提高会计准则质量的重要举措，公允价值会计却被视为引发危机的“始作俑者”，成为近两年来学术界讨论的热点话题。为此，文基于信息有用性的讨论提出一个解释性框架，认为当前文献对公允价值会计的责难可能有失偏颇，忽视了契约导向研究，公允价值计量对会计信息有用性的影响在决策和契约两个层面存在替代效应，且与市场治理环境和上市公司内控制度的完备程度密切相关，从而为未来研究及准则制定提供启发和建议。
在後金融危機時代，作為麵嚮21世紀以提高會計準則質量的重要舉措，公允價值會計卻被視為引髮危機的“始作俑者”，成為近兩年來學術界討論的熱點話題。為此，文基于信息有用性的討論提齣一箇解釋性框架，認為噹前文獻對公允價值會計的責難可能有失偏頗，忽視瞭契約導嚮研究，公允價值計量對會計信息有用性的影響在決策和契約兩箇層麵存在替代效應，且與市場治理環境和上市公司內控製度的完備程度密切相關，從而為未來研究及準則製定提供啟髮和建議。
재후금융위궤시대，작위면향21세기이제고회계준칙질량적중요거조，공윤개치회계각피시위인발위궤적“시작용자”，성위근량년래학술계토론적열점화제。위차，문기우신식유용성적토론제출일개해석성광가，인위당전문헌대공윤개치회계적책난가능유실편파，홀시료계약도향연구，공윤개치계량대회계신식유용성적영향재결책화계약량개층면존재체대효응，차여시장치리배경화상시공사내공제도적완비정도밀절상관，종이위미래연구급준칙제정제공계발화건의。
In post-financial Crisis eta, as an important mechanism to improve the quality of accounting standards at the beginning of 21th century, fair value accounting, however, is deemed as the originator to trigger financial crisis and becomes the hot topic in academic discussion recently.Thus, this paper proposes an interpretation framework in the view of usefulness of accounting information, and suggests that the criticism of fair value accounting in cur,＇ent literatures is maybe biased and short of contract-oriented research.The role of fair value measurement in usefulness of accounting informatinn, which exist trade-off between decision-making and contract, is significant related to market guvernance environment and the effectiveness of listed firm＇ s internal eontrol system.The resuhs couhl provide directions and suggestions for future resea,＇ch and standards setting.
