公允价值会计的不确定性问题研究
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摘要
公允价值会计是财务会计为顺应经济环境中日益增加的不确定性而实施的一场里程碑式的变革。基于虚拟交易、价值和现值使公允价值会计更多地具有了不确定性。与历史成本会计的相对确定性相比,具有更多的不确定性是它的特征,更是它的优势。公允价值会计正是以其自身所具有的不确定性契合了会计环境的不确定性,从而表现出极其强大的适应力和生命力。由于会计和审计之间的密切关系,公允价值会计的不确定性在给传统财务会计带来巨大变革的同时,已给现行的CPA审计造成重大影响,大大加速了风险导向审计的进程。系统地研究这一影响,有助于我们完成对现有审计理论和实务的更新,实现对公允价值会计的持续、有效的审计。
本文首先深入考察公允价值产生并发展的经济环境,从估值视角和契约视角对公允价值进行理论解读,探析公允价值会计的不确定性形成的现实环境和理论根源。接着,从公允价值定义的演进历程中透视其不确定性的内涵,并对公允价值会计确认、计量环节的不确定性进行具体分析。在前文的基础上,本文研究了公允价值会计的不确定性对CPA审计导向的推进以及对CPA审计功能的拓展。
本文认为:第一,公允价值会计的不确定性有其独特内涵,即通过坚持结果理性和程序理性相融合的标准,最终使会计信息更接近经济真实。公允价值会计的不确定性并不等于不可靠性。相反,这种不确定性正说明它具有强大的环境适应力;第二,现实环境的限制导致公允价值会计的不确定性过度增加,危及“真实和公允”本质的实现。随着审计质量和效率矛盾的激化,CPA审计加速走上风险导向审计的道路,并在战略管理(风险管理)论和系统论的指导下实现进一步创新、深化;第三,由于公允价值会计能够支持企业的风险管理行为并如实反映风险管理责任的履行情况,受托经济责任向风险管理责任的拓展成为可能。在此基础上,CPA审计具备了对企业的风险管理进行间接控制的功能。
Fair value accounting is a landmark change implemented by financial accounting, so as to adapt the ever-growing uncertainty within environment. Based on virtual transactions, value and present value, fair value accounting has been awarded much more uncertainty than history cost accounting. This feature is just its advantage. It is just with its own uncertainty that fair value accounting adapt the uncertainty of accounting environment, thus demonstrating very strong adaptability and vitality. As accounting and auditing are closely related, the uncertainty of fair value accounting has greatly changed the traditional accounting, meanwhile impacted the current CPA auditing mode and nature. With a systematic study of this effect, it is possible to update existing auditing theory and practice, thus audit fair value effectively.
The thesis firstly inspects the economic environment and analyzes the fair value from valuation perspective and contractual perspective. Through this, it finds both actual and theoretical roots for the uncertainty of fair value. Then, it gets the content of uncertainty from the evolution of fair value’s definition and analyzes the uncertainty within recognition and measurement specifically. Finally, based on previous study, it studies the advance of CPA auditing orientation and expansion of CPA auditing function initiated by uncertainty of fair value accounting.
The thesis states that: First, uncertainty of fair value accounting has its unique meaning, that is, with merge of result rationality and procedural rationality, accounting information gets closer to the real economy. Fair value accounting has uncertainty does not mean that it is unreliable. On the contrary, this is a demonstration of strong adaptability. Second, constraints of reality result in excess uncertainty in fair value accounting, threatening the‘true and fair’nature. With the audit quality and efficiency contradiction intensified, innovation for risk-oriented auditing is accelerated. Under the guidance of risk management and system theory, auditing has achieved further innovations. The risk-management-based CPA auditing will be finally set up. Third, as fair value accounting supports risk management behavior and reflects the fulfillment of risk management obligation, the accountability‘s expansion to risk management is possible. Based on this, the CPA auditing has the function of indirectly controlling risk management.
本文首先深入考察公允价值产生并发展的经济环境,从估值视角和契约视角对公允价值进行理论解读,探析公允价值会计的不确定性形成的现实环境和理论根源。接着,从公允价值定义的演进历程中透视其不确定性的内涵,并对公允价值会计确认、计量环节的不确定性进行具体分析。在前文的基础上,本文研究了公允价值会计的不确定性对CPA审计导向的推进以及对CPA审计功能的拓展。
本文认为:第一,公允价值会计的不确定性有其独特内涵,即通过坚持结果理性和程序理性相融合的标准,最终使会计信息更接近经济真实。公允价值会计的不确定性并不等于不可靠性。相反,这种不确定性正说明它具有强大的环境适应力;第二,现实环境的限制导致公允价值会计的不确定性过度增加,危及“真实和公允”本质的实现。随着审计质量和效率矛盾的激化,CPA审计加速走上风险导向审计的道路,并在战略管理(风险管理)论和系统论的指导下实现进一步创新、深化;第三,由于公允价值会计能够支持企业的风险管理行为并如实反映风险管理责任的履行情况,受托经济责任向风险管理责任的拓展成为可能。在此基础上,CPA审计具备了对企业的风险管理进行间接控制的功能。
Fair value accounting is a landmark change implemented by financial accounting, so as to adapt the ever-growing uncertainty within environment. Based on virtual transactions, value and present value, fair value accounting has been awarded much more uncertainty than history cost accounting. This feature is just its advantage. It is just with its own uncertainty that fair value accounting adapt the uncertainty of accounting environment, thus demonstrating very strong adaptability and vitality. As accounting and auditing are closely related, the uncertainty of fair value accounting has greatly changed the traditional accounting, meanwhile impacted the current CPA auditing mode and nature. With a systematic study of this effect, it is possible to update existing auditing theory and practice, thus audit fair value effectively.
The thesis firstly inspects the economic environment and analyzes the fair value from valuation perspective and contractual perspective. Through this, it finds both actual and theoretical roots for the uncertainty of fair value. Then, it gets the content of uncertainty from the evolution of fair value’s definition and analyzes the uncertainty within recognition and measurement specifically. Finally, based on previous study, it studies the advance of CPA auditing orientation and expansion of CPA auditing function initiated by uncertainty of fair value accounting.
The thesis states that: First, uncertainty of fair value accounting has its unique meaning, that is, with merge of result rationality and procedural rationality, accounting information gets closer to the real economy. Fair value accounting has uncertainty does not mean that it is unreliable. On the contrary, this is a demonstration of strong adaptability. Second, constraints of reality result in excess uncertainty in fair value accounting, threatening the‘true and fair’nature. With the audit quality and efficiency contradiction intensified, innovation for risk-oriented auditing is accelerated. Under the guidance of risk management and system theory, auditing has achieved further innovations. The risk-management-based CPA auditing will be finally set up. Third, as fair value accounting supports risk management behavior and reflects the fulfillment of risk management obligation, the accountability‘s expansion to risk management is possible. Based on this, the CPA auditing has the function of indirectly controlling risk management.
引文
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[4]亨德里克森.会计理论[M].上海:立信会计图书用品社,1987:88-100
[5]田建芳,丁君风.会计不确定性研究综述[J].交通财会,2005,219(10):13-16
[6] L Todd Johnson.Future Events——A Conceptual Study of Their Significance for Recognition and Measurement[J].FASB,1994,78(5):27-47
[7] Boritz.Approaches to Dealing with Risk and Uncertainty[J].CICA,1990,76(1):17-27
[8]林斌.论不确定性会计[M].北京:中国财政经济出版社,2000:10-35
[9]李永峰,张明慧.不确定性会计对象对财务会计的影响分析[J].财会月刊,2003,143(6):39-40
[10]李灿.论会计的不确定性与会计信息质量[J].财经理论与实践,2005,117(5):45-48
[11]雷光勇.论会计的不确定性及其适度控制[J].福建金融管理干部学院学报,2001,62(3):43-45
[12]黄文锋.不确定性与高质量的会计准则[J].财会月刊,2005,93(10):8-9
[13]陆兴风.浅析会计的不确定性与模糊性[J].中国管理信息化,2005,78(6):2-5
[14]宋希亮,初宜红.不确定性理论与会计信息失真分析[J].财会通讯,2005,98(8):92-93
[15]夏冬林.财务会计的可靠性及其特征[J].会计研究,2004,185(1):20-27
[16]杨向阳.会计信息可靠性、相关性、不确定性及其关系分析[J].财会通讯,2006,120(12):73-76
[17]李艳,朱琪.不确定性经济业务与会计思考[J].甘肃社会科学,2006,70(1):246-248
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