产权保护与会计计量
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摘要
将产权保护与会计计量研究相结合既是产权会计向纵深发展的必然要求,也是解决会计计量尤其是公允价值计量研究过程中所面临的技术难题的根本途径。本文构建了一个产权保护与会计计量的一般性分析框架,从决策有用和受托责任两个方面分析计量属性选择对于投资者产权保护的影响,并从产权保护角度提出了我国公允价值计量准则制定的若干对策建议。
产权结构、产权关系的变更与会计演进之间的密切关系表明,以产权保护为导向研究会计计量问题是会计本质的必然要求。会计目标不仅是构建会计理论体系的基点,也是产权保护导向会计计量属性研究的适当逻辑起点。财务报告信息质量特征是用户导向的财务报告目标与计量属性选择之间的桥梁。在相关性、如实反映性、可比性、及时性和可理解性等方面,公允价值具有历史成本无可比拟的优势。历史成本具有较强的间接可验证性,但在直接可验证性方面,公允价值更胜一筹。
在拓展的受托责任研究框架下,有效报酬契约体现了激励(利益)与约束(责任)相容的原则。历史成本基础下,企业所创造的收入较准确反映了经理人的努力程度以及应对产品市场风险的能力,但对相应的成本费用的计量则很大程度上偏离了经营者的努力程度和能力,公允价值计量则有效解决了收入和费用的配比问题。公允价值计量产生的非经常性损益反映了经理人应对市场不确定性的能力。从债务契约的角度而言,为缓解债权债务各方的代理冲突,以谨慎性原则修正财务会计中的计量属性选择是必要的。但在利益相关者约束下,基于对中小股东以及其他利益相关者产权保护的需要,不宜在通用会计规则制定时过多考虑谨慎性原则,实际上,在公允价值能够可靠计量时,以公允价值为基础的财务会计信息能够克服历史成本和谨慎性原则下相关财务指标被歪曲的问题,更有利于债权人评估企业的债务风险和偿债能力。
由于有效市场和投资者理性两大假设的不足,强调以历史成本为基础、以利润表为中心的决策有用的信息观,难以有效实现会计“反映产权结构、维护产权关系和保护产权利益”的根本使命。在投资者有限理性假设下,净剩余理论支持公允价值计量,同样,基于有限理性的前景理论与公允价值计量的特征也是一致的,它们共同构成了财务报告公允价值计量的理论基础。理论上而言,公允价值的“市场价格”本质实现了对产权价值运动的最佳反映和控制；公允价值的“真实与公允”本质契合了产权保护的基本要求。公允价值对于投资者的产权保护具体表现为能否为投资者提供相关且可靠的信息,国际上有关公允价值会计信息的实证研究结果表明,向投资者提供的公允价值信息很大程度上是相关且可靠的。对我国上市公司的研究也表明,公允价值计量和变动损益显著增加了会计信息对于股票价格的解释力,具有增量价值相关性。
理论上而言,公允价值更有助于投资者产权保护,但其前提是公允价值在会计准则体系中得到一致、有效的运用。我国新准则体系中公允价值计量指南缺陷和不利于投资者产权保护的制度环境严重影响了公允价值对于投资者产权保护的效果,因此,有必要在以概念为起点的公允价值计量理论与方法体系的指导下尽快建立专门的公允价值计量准则,并通过充分的允当程序、建立和完善公允价值计量内部控制制度来增强公允价值计量准则的自执行能力,从而强化公允价值的产权保护功能。
The combination of property rights protection and accounting measurement is the necessary requirement of the development of proper accounting, and is the fundamental approach in solving problems appearing in studying accounting measurement especially fair value accounting measurement. This paper establishes a system on how to analyze property rights protection and measurement, analyzes the influence on investors'property right protection resulting from the choice of measurement attributes from decision usefulness and accountability, and put forward some suggestions on the foundation of fair value accounting measurement standards considering property rights protection.
The close relationship between the modification of property rights structure and property right relationship and the evolution of accounting shows that it is inevitable demand to make a research on the choice of measurement attributes on the guidance of property rights protection. Accounting objective is the basic point for the frame of accounting system and is the logic starting point for the research on measurement attributes on the guidance of property rights protection. The qualitative characteristics of financial reporting information are the bridge between user-oriented objective of financial reporting and measurement attributes. Fair value has its incomparable superiority over history cost in view of relevance, faithful representation, comparability, timeliness and understandability. History cost has stronger indirect verification, but fair value has stronger direct verification.
Compensation contract shows the consistent principle of incentive and control. On the basis of history cost, revenue can accurately represent managers'effort and their ability responding to market risk. But the cost can't accurately represent managers'effort and ability. Fair value measurement can solve the problem of how to match revenue and cost. Non-recurring profit and loss resulting from fair value measurement shows the ability of managers' facing market uncertainty. In terms of debt contract, it is necessary to revise measurement attributes using prudence principle in order to reducing conflicts between creditor and debtor. There is no need to thinking over prudence principle when we build general accounting rules, considering restrains of stakeholders and the need of protecting stakeholders' property. In fact, if fair value measurement is reliable, financial accounting information based on fair value can solve many problems resulting from history cost and prudence principle and is helpful to evaluate corporations'debt paying ability.
Because of the imperfection of the efficient market hypothesis and rational investor hypothesis, the information view emphasizing history cost and income statement can't compass the task that is reflecting the property rights structure, defending property right relationship, and protecting the property right interests. In bounded rational investors hypothesis, the clean surplus theory supports fair value measurement. Prospect Theory based on bounded the hypothesis of rational investors is consistent with fair value measurement attributes, and they can form the theory foundation of fair value measurement in financial report jointly. Technically, market price essence of fair value can present and control property value movement. The true and fair essence of fair value fits basic requirements of property protection. Fair value's protection on investors' property depends on accounting information based on fair value can provide relevant and reliable information for investors. Empirical research on fair value accounting information shows that fair value information is relevant and reliable to some extend. The evidence from China's security market suggests that fair value measurements and fair value gains and losses enhance the ability of accounting imformation's expalanatory.
Fair value contributes to protecting investors'property rights technically, but its premise is that the use of fair value in accounting standard system is consistent and effective. The deficiency of fair value accounting measurement in the new accounting standards and the institutional environment adverse to investors'property rights protection put serious influence on the effect of fair value. So it is necessary to establish specific fair value accounting standards, and to consolidate the property rights protection functions of fair value accounting standards.
产权结构、产权关系的变更与会计演进之间的密切关系表明,以产权保护为导向研究会计计量问题是会计本质的必然要求。会计目标不仅是构建会计理论体系的基点,也是产权保护导向会计计量属性研究的适当逻辑起点。财务报告信息质量特征是用户导向的财务报告目标与计量属性选择之间的桥梁。在相关性、如实反映性、可比性、及时性和可理解性等方面,公允价值具有历史成本无可比拟的优势。历史成本具有较强的间接可验证性,但在直接可验证性方面,公允价值更胜一筹。
在拓展的受托责任研究框架下,有效报酬契约体现了激励(利益)与约束(责任)相容的原则。历史成本基础下,企业所创造的收入较准确反映了经理人的努力程度以及应对产品市场风险的能力,但对相应的成本费用的计量则很大程度上偏离了经营者的努力程度和能力,公允价值计量则有效解决了收入和费用的配比问题。公允价值计量产生的非经常性损益反映了经理人应对市场不确定性的能力。从债务契约的角度而言,为缓解债权债务各方的代理冲突,以谨慎性原则修正财务会计中的计量属性选择是必要的。但在利益相关者约束下,基于对中小股东以及其他利益相关者产权保护的需要,不宜在通用会计规则制定时过多考虑谨慎性原则,实际上,在公允价值能够可靠计量时,以公允价值为基础的财务会计信息能够克服历史成本和谨慎性原则下相关财务指标被歪曲的问题,更有利于债权人评估企业的债务风险和偿债能力。
由于有效市场和投资者理性两大假设的不足,强调以历史成本为基础、以利润表为中心的决策有用的信息观,难以有效实现会计“反映产权结构、维护产权关系和保护产权利益”的根本使命。在投资者有限理性假设下,净剩余理论支持公允价值计量,同样,基于有限理性的前景理论与公允价值计量的特征也是一致的,它们共同构成了财务报告公允价值计量的理论基础。理论上而言,公允价值的“市场价格”本质实现了对产权价值运动的最佳反映和控制；公允价值的“真实与公允”本质契合了产权保护的基本要求。公允价值对于投资者的产权保护具体表现为能否为投资者提供相关且可靠的信息,国际上有关公允价值会计信息的实证研究结果表明,向投资者提供的公允价值信息很大程度上是相关且可靠的。对我国上市公司的研究也表明,公允价值计量和变动损益显著增加了会计信息对于股票价格的解释力,具有增量价值相关性。
理论上而言,公允价值更有助于投资者产权保护,但其前提是公允价值在会计准则体系中得到一致、有效的运用。我国新准则体系中公允价值计量指南缺陷和不利于投资者产权保护的制度环境严重影响了公允价值对于投资者产权保护的效果,因此,有必要在以概念为起点的公允价值计量理论与方法体系的指导下尽快建立专门的公允价值计量准则,并通过充分的允当程序、建立和完善公允价值计量内部控制制度来增强公允价值计量准则的自执行能力,从而强化公允价值的产权保护功能。
The combination of property rights protection and accounting measurement is the necessary requirement of the development of proper accounting, and is the fundamental approach in solving problems appearing in studying accounting measurement especially fair value accounting measurement. This paper establishes a system on how to analyze property rights protection and measurement, analyzes the influence on investors'property right protection resulting from the choice of measurement attributes from decision usefulness and accountability, and put forward some suggestions on the foundation of fair value accounting measurement standards considering property rights protection.
The close relationship between the modification of property rights structure and property right relationship and the evolution of accounting shows that it is inevitable demand to make a research on the choice of measurement attributes on the guidance of property rights protection. Accounting objective is the basic point for the frame of accounting system and is the logic starting point for the research on measurement attributes on the guidance of property rights protection. The qualitative characteristics of financial reporting information are the bridge between user-oriented objective of financial reporting and measurement attributes. Fair value has its incomparable superiority over history cost in view of relevance, faithful representation, comparability, timeliness and understandability. History cost has stronger indirect verification, but fair value has stronger direct verification.
Compensation contract shows the consistent principle of incentive and control. On the basis of history cost, revenue can accurately represent managers'effort and their ability responding to market risk. But the cost can't accurately represent managers'effort and ability. Fair value measurement can solve the problem of how to match revenue and cost. Non-recurring profit and loss resulting from fair value measurement shows the ability of managers' facing market uncertainty. In terms of debt contract, it is necessary to revise measurement attributes using prudence principle in order to reducing conflicts between creditor and debtor. There is no need to thinking over prudence principle when we build general accounting rules, considering restrains of stakeholders and the need of protecting stakeholders' property. In fact, if fair value measurement is reliable, financial accounting information based on fair value can solve many problems resulting from history cost and prudence principle and is helpful to evaluate corporations'debt paying ability.
Because of the imperfection of the efficient market hypothesis and rational investor hypothesis, the information view emphasizing history cost and income statement can't compass the task that is reflecting the property rights structure, defending property right relationship, and protecting the property right interests. In bounded rational investors hypothesis, the clean surplus theory supports fair value measurement. Prospect Theory based on bounded the hypothesis of rational investors is consistent with fair value measurement attributes, and they can form the theory foundation of fair value measurement in financial report jointly. Technically, market price essence of fair value can present and control property value movement. The true and fair essence of fair value fits basic requirements of property protection. Fair value's protection on investors' property depends on accounting information based on fair value can provide relevant and reliable information for investors. Empirical research on fair value accounting information shows that fair value information is relevant and reliable to some extend. The evidence from China's security market suggests that fair value measurements and fair value gains and losses enhance the ability of accounting imformation's expalanatory.
Fair value contributes to protecting investors'property rights technically, but its premise is that the use of fair value in accounting standard system is consistent and effective. The deficiency of fair value accounting measurement in the new accounting standards and the institutional environment adverse to investors'property rights protection put serious influence on the effect of fair value. So it is necessary to establish specific fair value accounting standards, and to consolidate the property rights protection functions of fair value accounting standards.
引文
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