公允价值在我国的应用研究
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摘要
当今世界,随着各国资本市场的迅速发展,全球化的资本市场已初步形成。经济环境瞬息万变的不确定性和虚拟化,对传统的历史成本计量提出了挑战,而此时公允价值因其高度信息相关性应运而生,逐步成为众多发达国家公认的会计计量属性之一。
近年来,随着我国市场经济进一步发展,尤其是各种金融工具、金融产品的出现,公允价值应用的呼声越来越高。为了适应国际社会的潮流,我国财政部于2006年2月15日颁布了新企业会计准则,重新引入公允价值计量模式,并于2007年1月1日起在上市公司范围内实施。我国会计准则中再次引入公允价值计量属性,是对传统的会计核算思维的全面挑战,是我国会计改革历程中的一个里程碑。
公允价值自1998年首次被引入到2007在新准则的全面实施,经历了“先用后禁,禁而又用”三个阶段。此次对公允价值的重新启用,将会对企业的财务状况、经营成果产生怎样的影响呢?在应用过程中会出现哪些的问题呢?又应该如何去应对呢?这些都是大家共同关注的内容。
本文从公允价值相关基本理论出发,简要了回顾公允价值在我国应用的历程,并对新准则中公允价值的具体应用和影响进行了分析总结。然后对我国公允价值实施过程中出现的问题进行了较全面的分析,最后对继续推行和完善我国公允价值应用提出各种建议。
本文认为,公允价值虽然存在一些缺陷,但其在理论上的优越性是值得肯定的。采用公允价值作为基本计量属性,是国际经济社会发展的趋势和必然选择,同时也符合会计核算要求。因此,我们要紧跟时代发展要求,不断完善公允价值计量。本文的主要贡献在于,提出了建立单独的公允价值总则、创建全国性的市场信息数据库、建立健全资产评估法律等措施,希望能够对今后公允价值的完善作出贡献。
Nowadays, with the development of Capital Markets, global capital market has taken shape. The uncertainty and virtualization of economic environment challenge on the traditional historical cost measurement. Owing to the Strong informational relevance, the fair value emerged and gradually became one of the accounting measurement attributes in many developed countries.
In recent years, with the further development of market economy, particularly the appearance of financial instruments and financial products, it is necessary to apply for the fair value. In order to adapt to the trend of the international community, China's Ministry of Finance issued new accounting standards on February 15, 2006, re-introduced the fair value measurement model, and new accounting standards is implemented in the context of listed companies since January 1, 2007. The re-introduction of fair value in Chinese accounting standards gives an overall challenge to the traditional accounting thinking; simultaneously it is a milestone in the accountant reforms course in China.
From first introduced in 1998 to the full implementation of the new guidelines in 2007, Fair value experienced a winding road. What impact the re-opening of the fair value will be brought about for the financial position and results of operations of company? What kinds of problems it will appear in application process? What should be done to respond? These are the contents of common concern.
Starting from the basic theories of fair value, the article briefly reviews the application history of fair value in China, and analysis and summaries the specific application and impact of fair value in new guidelines. Then the article makes a more comprehensive analysis for the problems in the implementation process of the fair value, and finally gives some suggestions and recommendations to improve the application of fair value in china.
Although the fair value exist some shortcomings, its superiority in theory can be affirmed. Using the fair value as the basic property is the trend and the inevitable choice for the international economic and social development and it also complies with the demand of accounting. Therefore, we must closely follow the requirements of development; constantly improve the fair value measurement.
The main contributions of this paper are to establish a separate principle of fair value, to create a national database of market information, to establish and improve property assessment laws, hoping to contribute for the improvement of the fair value in the future.
近年来,随着我国市场经济进一步发展,尤其是各种金融工具、金融产品的出现,公允价值应用的呼声越来越高。为了适应国际社会的潮流,我国财政部于2006年2月15日颁布了新企业会计准则,重新引入公允价值计量模式,并于2007年1月1日起在上市公司范围内实施。我国会计准则中再次引入公允价值计量属性,是对传统的会计核算思维的全面挑战,是我国会计改革历程中的一个里程碑。
公允价值自1998年首次被引入到2007在新准则的全面实施,经历了“先用后禁,禁而又用”三个阶段。此次对公允价值的重新启用,将会对企业的财务状况、经营成果产生怎样的影响呢?在应用过程中会出现哪些的问题呢?又应该如何去应对呢?这些都是大家共同关注的内容。
本文从公允价值相关基本理论出发,简要了回顾公允价值在我国应用的历程,并对新准则中公允价值的具体应用和影响进行了分析总结。然后对我国公允价值实施过程中出现的问题进行了较全面的分析,最后对继续推行和完善我国公允价值应用提出各种建议。
本文认为,公允价值虽然存在一些缺陷,但其在理论上的优越性是值得肯定的。采用公允价值作为基本计量属性,是国际经济社会发展的趋势和必然选择,同时也符合会计核算要求。因此,我们要紧跟时代发展要求,不断完善公允价值计量。本文的主要贡献在于,提出了建立单独的公允价值总则、创建全国性的市场信息数据库、建立健全资产评估法律等措施,希望能够对今后公允价值的完善作出贡献。
Nowadays, with the development of Capital Markets, global capital market has taken shape. The uncertainty and virtualization of economic environment challenge on the traditional historical cost measurement. Owing to the Strong informational relevance, the fair value emerged and gradually became one of the accounting measurement attributes in many developed countries.
In recent years, with the further development of market economy, particularly the appearance of financial instruments and financial products, it is necessary to apply for the fair value. In order to adapt to the trend of the international community, China's Ministry of Finance issued new accounting standards on February 15, 2006, re-introduced the fair value measurement model, and new accounting standards is implemented in the context of listed companies since January 1, 2007. The re-introduction of fair value in Chinese accounting standards gives an overall challenge to the traditional accounting thinking; simultaneously it is a milestone in the accountant reforms course in China.
From first introduced in 1998 to the full implementation of the new guidelines in 2007, Fair value experienced a winding road. What impact the re-opening of the fair value will be brought about for the financial position and results of operations of company? What kinds of problems it will appear in application process? What should be done to respond? These are the contents of common concern.
Starting from the basic theories of fair value, the article briefly reviews the application history of fair value in China, and analysis and summaries the specific application and impact of fair value in new guidelines. Then the article makes a more comprehensive analysis for the problems in the implementation process of the fair value, and finally gives some suggestions and recommendations to improve the application of fair value in china.
Although the fair value exist some shortcomings, its superiority in theory can be affirmed. Using the fair value as the basic property is the trend and the inevitable choice for the international economic and social development and it also complies with the demand of accounting. Therefore, we must closely follow the requirements of development; constantly improve the fair value measurement.
The main contributions of this paper are to establish a separate principle of fair value, to create a national database of market information, to establish and improve property assessment laws, hoping to contribute for the improvement of the fair value in the future.
引文
[1]财政部.企业会计准则2003[M].北京:经济科学出版社,2004.
[2]财政部.企业会计准则2006[M].北京:经济科学出版社,2006.
[3]财政部.企业会计准则2006——应用指南[M].北京:中国财政经济出版社,2006.
[4]范丽.国内外公允价值的比较与分析[J].会计研究,2006(6):17-19 .
[5]卢永华,杨晓军.公允价值计量属性研究[J].会计研究,2000(4),12-14.
[6]谢诗芬.公允价值:国际会计前沿问题研究[M].长沙:湖南人民出版社,2004.
[7]常勋.公允价值的计量研究[J].财会月刊.2004(A1):3-4.
[8]葛家澍.关于会计计量的新属性--公允价值[J].上海会计,2001(1):18-20.
[9]葛家澍,杜兴强.会计理论[M].上海:复旦大学出版社,2005年.40-42.
[10]唐冬.对比分析公允价值与其他计量属性的关系[J].会计之友,2009(8):34-35.
[11]陈美华.公允价值计量基础研究[M].北京:中国财政经济出版社,2006.
[12]李钰.论会计计量属性[J].财会通讯(综合版)?下,2009(6):45-47.
[13]胡庭清.公允价值可靠性研究:述评与启示[J].财会通讯(综合版)?下,2009(10):3-5.
[14]张白玲,张贤萍,杜孝森.公允价值属性的辨析及其定位研究[J].会计之友,2009(7):28-30.
[15]冉晓枫,郑丹华.公允价值的引入与会计信息质量[J].商业会计,2008(19):51-52.
[16]张惠.公允价值在我国会计准则不同阶段的应用思考[J].财政金融,2009(15):53.
[17]黄世忠.公允价值会计――面向21世纪的计量模式[J].会计研究,1997(12):23-26.
[18]王肖健.公允价值计量研究——历史与现实视角[D]:[博士学位论文].厦门:厦门大学,2008.
[19]范丽,国内外公允价值的比较与分析[J].会计研究,2006(6):17-19 .
[20]范新安.公允价值在我国新会计准则中的应用及影响分析[J].财会通讯(综合版)?下,2009(1):12-14.
[21]欧阳爱平,潘天笑.投资性房地产公允价值会计政策执行情况评析[J].会计之友,2009(13):67-69.
[22]胡勇.新旧会计准则的变化及对房地产企业的影响[J].金融经济?学术版,2009(7):34-35.
[23]侯彬彬.公允价值计量属性对企业财务状况及经营成果的影响分析[D]:[硕士学位论文].长春:吉林大学.2007.
[24]李延科.新旧会计准则下非货币性资产交换的对比[J].中国证券期货,2009(8):31-32.
[25]尹夏楠.公允价值在非金融资产中的运用及其难点分析[J].会计之友,2009(23):24-25.
[26]杨雪.新准则准确执行需进一步加强[N].中国会计报,2010-04-02
[27]路晓燕.公允价值会计--基本理论分析与我国的初步实证证据[M].北京:经济科学出版社,2008.
[28]沈菊琴,傅江蕴.浅析新会计准则对资产评估业务的影响[J].会计之友,2009(3):45-47.
[29]曹荣兴.金融危机下的公允价值会计改进对策[J].会计之友,2009(26):56.
[30]章新荣,蒋艳.金融危机下推进公允价值应用的思考[J].会计之友,2010(3):48-50.
[31]姚津,张维宾,郑先弘.股票期权公允价值的估值方法探究论[J].会计之友2008(10):82-84.
[32]陈国平.完善我国实施公允价值计量环境的建议[J].会计研究,2007(1):19-21.
[33]赵敏.经济危机下对公允价值的思考[J].会计之友,2009(10):42-45.
[34]苏莉.改进公允价值应用研究[D]:[博士学位论文].上海:复旦大学,2007.
[35]盖地,颜蕾.公允价值:问题与对策[J].财会经纬,2009(4):89-91.
[36]吕永胜,陈传东.新经济环境下公允价值计量的思考[J].会计之友,2008(4)上:42-43.
[37]梁保东.会计核算中还是选择公允价值计量好[J].会计之友,2010(3):45-47.
[38]史丽芸.我国新会计准则下公允价值相关应用问题研究[D]:[硕士学位论文].西安:西北大学,2008.
[39]陈丽.我国公允价值推广应用研究[D]:[硕士学位论文].西安:长安大学,2008.
[40]孙富山.基于我国特殊环境的公允价值研究[J].财会通讯(综合版)?下,2009(5):53-55.
[41]张白玲.金融风暴后再论公允价值——困境与出路[J].会计之友,2009(26):61-63.
[42]郭桂环,王志亮,门瑢.金融危机环境下的公允价值[J].新金融,2009(10):25-27.
[43]林乔青.论公允价值计量在会计实务中的应用[J].金融经济?学术版,2009(7):16-17.
[44]FASB. Statement of Financial Accounting Concepts No.7“Use Cash Flow Information and Present Value in Accounting Measurements”.Feb.2000.
[45]J Richard Dietrich, Mary S. Harris, Karl A Muller, the Reliability of Investment Property Fair Value Estimates,2000,30(2):125-145.
[46]Barley, B.and Haddad, J.R.,Fair Value Accounting And The Management of The Firm Critical Perspectives on Accounting, Volume 14,Issue 4,May 2003.
[47]FASB. Project Updates, Disclosures about Fair Value, last Updates.Mar.2003.
[48]IASB. Fair Value Measurements Project—Scope of the Fair Value Measurements Project (Agenda Paper.6B).Dec.2005.
[49]FASB. Statement of Financial Accounting Standards No.157, Fair Value Measurements 2006.
[2]财政部.企业会计准则2006[M].北京:经济科学出版社,2006.
[3]财政部.企业会计准则2006——应用指南[M].北京:中国财政经济出版社,2006.
[4]范丽.国内外公允价值的比较与分析[J].会计研究,2006(6):17-19 .
[5]卢永华,杨晓军.公允价值计量属性研究[J].会计研究,2000(4),12-14.
[6]谢诗芬.公允价值:国际会计前沿问题研究[M].长沙:湖南人民出版社,2004.
[7]常勋.公允价值的计量研究[J].财会月刊.2004(A1):3-4.
[8]葛家澍.关于会计计量的新属性--公允价值[J].上海会计,2001(1):18-20.
[9]葛家澍,杜兴强.会计理论[M].上海:复旦大学出版社,2005年.40-42.
[10]唐冬.对比分析公允价值与其他计量属性的关系[J].会计之友,2009(8):34-35.
[11]陈美华.公允价值计量基础研究[M].北京:中国财政经济出版社,2006.
[12]李钰.论会计计量属性[J].财会通讯(综合版)?下,2009(6):45-47.
[13]胡庭清.公允价值可靠性研究:述评与启示[J].财会通讯(综合版)?下,2009(10):3-5.
[14]张白玲,张贤萍,杜孝森.公允价值属性的辨析及其定位研究[J].会计之友,2009(7):28-30.
[15]冉晓枫,郑丹华.公允价值的引入与会计信息质量[J].商业会计,2008(19):51-52.
[16]张惠.公允价值在我国会计准则不同阶段的应用思考[J].财政金融,2009(15):53.
[17]黄世忠.公允价值会计――面向21世纪的计量模式[J].会计研究,1997(12):23-26.
[18]王肖健.公允价值计量研究——历史与现实视角[D]:[博士学位论文].厦门:厦门大学,2008.
[19]范丽,国内外公允价值的比较与分析[J].会计研究,2006(6):17-19 .
[20]范新安.公允价值在我国新会计准则中的应用及影响分析[J].财会通讯(综合版)?下,2009(1):12-14.
[21]欧阳爱平,潘天笑.投资性房地产公允价值会计政策执行情况评析[J].会计之友,2009(13):67-69.
[22]胡勇.新旧会计准则的变化及对房地产企业的影响[J].金融经济?学术版,2009(7):34-35.
[23]侯彬彬.公允价值计量属性对企业财务状况及经营成果的影响分析[D]:[硕士学位论文].长春:吉林大学.2007.
[24]李延科.新旧会计准则下非货币性资产交换的对比[J].中国证券期货,2009(8):31-32.
[25]尹夏楠.公允价值在非金融资产中的运用及其难点分析[J].会计之友,2009(23):24-25.
[26]杨雪.新准则准确执行需进一步加强[N].中国会计报,2010-04-02
[27]路晓燕.公允价值会计--基本理论分析与我国的初步实证证据[M].北京:经济科学出版社,2008.
[28]沈菊琴,傅江蕴.浅析新会计准则对资产评估业务的影响[J].会计之友,2009(3):45-47.
[29]曹荣兴.金融危机下的公允价值会计改进对策[J].会计之友,2009(26):56.
[30]章新荣,蒋艳.金融危机下推进公允价值应用的思考[J].会计之友,2010(3):48-50.
[31]姚津,张维宾,郑先弘.股票期权公允价值的估值方法探究论[J].会计之友2008(10):82-84.
[32]陈国平.完善我国实施公允价值计量环境的建议[J].会计研究,2007(1):19-21.
[33]赵敏.经济危机下对公允价值的思考[J].会计之友,2009(10):42-45.
[34]苏莉.改进公允价值应用研究[D]:[博士学位论文].上海:复旦大学,2007.
[35]盖地,颜蕾.公允价值:问题与对策[J].财会经纬,2009(4):89-91.
[36]吕永胜,陈传东.新经济环境下公允价值计量的思考[J].会计之友,2008(4)上:42-43.
[37]梁保东.会计核算中还是选择公允价值计量好[J].会计之友,2010(3):45-47.
[38]史丽芸.我国新会计准则下公允价值相关应用问题研究[D]:[硕士学位论文].西安:西北大学,2008.
[39]陈丽.我国公允价值推广应用研究[D]:[硕士学位论文].西安:长安大学,2008.
[40]孙富山.基于我国特殊环境的公允价值研究[J].财会通讯(综合版)?下,2009(5):53-55.
[41]张白玲.金融风暴后再论公允价值——困境与出路[J].会计之友,2009(26):61-63.
[42]郭桂环,王志亮,门瑢.金融危机环境下的公允价值[J].新金融,2009(10):25-27.
[43]林乔青.论公允价值计量在会计实务中的应用[J].金融经济?学术版,2009(7):16-17.
[44]FASB. Statement of Financial Accounting Concepts No.7“Use Cash Flow Information and Present Value in Accounting Measurements”.Feb.2000.
[45]J Richard Dietrich, Mary S. Harris, Karl A Muller, the Reliability of Investment Property Fair Value Estimates,2000,30(2):125-145.
[46]Barley, B.and Haddad, J.R.,Fair Value Accounting And The Management of The Firm Critical Perspectives on Accounting, Volume 14,Issue 4,May 2003.
[47]FASB. Project Updates, Disclosures about Fair Value, last Updates.Mar.2003.
[48]IASB. Fair Value Measurements Project—Scope of the Fair Value Measurements Project (Agenda Paper.6B).Dec.2005.
[49]FASB. Statement of Financial Accounting Standards No.157, Fair Value Measurements 2006.