本站原创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:
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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
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