公允价值会计对财务报表的影响

南京信息工程大学经管院

摘 要：本文通过比较公允价值会计和传统会计在具体的操作方法和考量范围方面的不同之处,来探讨使用公允价值会计后对财务报告的影响,并对在企业管理的过程中,如何更有效地利用财务报告提出了一些探索性的建议.

关 键 词：公允价值会计影响建议

Abstract:Thispaperstudiestheimpactoffairvalueaccountingonfinancialstatement,andalsoputorwardsomesuggestionormoreeffectiveutilizationofthefinancialstatementinenterprisemanagement.

Keywords:fairvalueaccounting；impact；suggestions

Fairvalueaccountingwasremendedtoapplyagaininourcountrysince2006,whichwasconsistentwiththedemandofeconomicdevelopment.However,asit'soperatingmethodisdifferentfromthatofthetraditionalcostaccounting,ithasnotonlybroughtgreatchangestoourtraditionaloperatingpractice,buthasalsoextendedourfieldofviewsinmakingbetterutilizationofthefinancialstatementtoday.

Theaimofourtraditionalcostaccountingischieflytofindoutthedetailedfinancialdataorinformationofanenterprise.So,thereliabilityioreconcernedaboutandisregardedmoreimportantthanthecorrelationbetweenvariousdataandinformation.However,asthetraditionalcostaccountingpayschiefattentionstocostandhistory,andignoresvalueandfuture,itsdefectsinpletionandprehensivenesshebeemoreandmoreobvious.

Aairvalueisasortofamountfordebtsliquidationorpropertyexchangefixedbybothbuyersandsellersvoluntarilyinthecaseoffairtransaction,wecouldlookuponfairvalueasasortofpriceinsteadofvalue,orasanestimatedamountofvalueatacertainpointoftime.Thoughfairvalueaccountingandtraditionalcostaccountingareallbasedonthepriceintransactions,traditionalcostaccountingisonlybasedontheactualpriceinactualtransactions.However,fairvalueaccountingisalsobasedontheestimatedandexpectedpricebeforeactualtransactionsinstead.Theadvantagesoffairvalueaccountingcouldoveretheshortingsandlimitationsinthetraditionalcostaccounting.Thus,thefinancialstatementwillbeimpactedgreatlywhenthefairvalueaccountingmethodisapplied,anddetailsasbelow:

Theinaccuracyinaccountingdataandinformationwillbereducedtoamaximumextent,andthereliabilityoffinancialstatementwillbeenhancedaccordingly.

Theprofitandlosswillbereflectedmoretruthfullyandpletely.

Thekeypointininecountingwillbechangedfromineexpendituresintothebalanceconceptofassets.Andso,theineinformationinfinancialstatementwillbeclosertotherealityoftheassets.

Thefunctionoffinancialstatementwillbechangedfrommerelyrecordingoperatingperformanceoftheenterpriseintoprovidingproofsandevidenceordecisionmakersbeforemakingdecisionsaswell,asthechangesinmarketvalueofanenterprisewillalsobereflecteddynamicallyandsimultaneously.

Hereby,Iwouldliketoputforwardsomesuggestionsasbelow:

1）Aairvaluecanbetakenasasortofpricewhichfluctuatesaroundtheactualvalueinacertainrange,it'sthefinancialinformationatacertainpointoftime.So,thispointmustalsobeconsideredbydecisionmakers,besidesconsideringmarketstatus,economicenvironment,governmentpolicy,etc.

2）Asthefinalmotivationofenhancingcorrelationistomakethefinancialinformationmoreprehensiveandmorereliable,nofinancialdataisallowedtobeamendedoradjustedmanuallyatanyone'soptionorwillatanytime.

3）Thedecisionmakersshouldcheckandseewhethertheevidenceisample,whetherthelogicisreasonable,andwhethertheassumptionareconvincingfirstly,beforemakingdecisionsbasedonthefinancialstatementunderfairvalueaccounting.

Inshort,fairvalueaccountingisnotonlytheconsequenceofimprovementinaccountingtechnology,butalsotheactivereflectionofeconomicaldevelopment.So,weshouldalwayscherishitsessence,butneverstopthestepofimprovingit,inordertomakeourfinancialstatementmorereliableandmorehelpfultodecisionmakersofenterprises.

References：

［1］Xiaoyan,Lu2006,PracticalApplicationofFairValueAccounting,AccountingResearch,2006（4）

［2］HuangxueMin,2007,TheTheoreticalIntensionandPracticalApplicationofFairValueAccounting,AccountingResearch,2007（10）

［3］YudeXu,2009,FairValueAccounting,TheoryandApplicationinMeasurement,TheCommercialPress,2005

（责任编辑：张彬）