CAJ | 학술논문

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。
진실가고적회계영여신식시인도사회경제자원유효솔배치적기출。역사성본계량기출화공윤개치계량기출재인도사회경제자원실현유효솔배치방면도존재결함。역사성본계량기출유우불능보증장면개치화계량시점현행시개일치，소학정적회계영여탈리“현재적경제진실”，인차불능인도사회자원실현유효솔배치；공윤개치계량기출수연보증료장면개치여계량시점현행시개일치，단시당현행시개불능반영자산내재개치시，동양불능보증소학정적회계영여진실가고，불능인도사회자원실현유효솔배치。진실가고적회계신식불부요구장실형식상적일치，환포괄장실실질상적통일。역사성본계량향공윤개치계량적과도，보증료장실형식상적일치；공윤개치계량면림적관건난제시여하재회계반영결과형식상일치적기출상，진일보실현실질상적통일。
Accounting is a tool to improve the efficiency of resources allocation by measurement of inputs and outputs. The truth of accounting earnings information is the key to promote the efficiency of resources al-location. Historical cost measurement cannot guide the efficient allocation of resources because of the incon-sistency of book value and current market price and the non - truth of earnings information. The earnings in-formation of fair value accounting cannot guide the efficient allocation of resources too because d the incon- sistency of the current market price and the intrinsic value of assets. The truth of the result of accotmting re-flect means the formal agreement between book value and current market price , and the virtual consistent between current market price and the intrinsic value of assets. The last one is the key difficulty that fair value accounting must be addressed.