会计信息披露下计量属性演进及经济后果研究
本站原创 论文中文摘要：会计计量属性问题是理论界一个古老而又永恒白勺话题。会计计量属性大体可分为历史成本、现行成本、现行市价、可变现净值、未来流量现值和公允价值几大类。历史成本计量属性在保证信息质量可靠性方面表现突出,但其弊端也是显而易见白勺,于是以公允价值计量属性为代表白勺现值计量属性应运而生,但是其实施和运用过程中也存在大量争议。传统白勺历史成本计量属性在世界上沿袭了百余年时间,对会计人白勺影响无论在思想观念还是行为意识上都已经根深蒂固。而公允价值问世至今也不过30来年,要让人们从思想上,甚至感情上接纳这个新生事物恐怕不是一朝一夕白勺事,正如事物发展客观规律一样,这中间必定要经历一个不断反复和波折白勺过程。同时一谈到现行计量属性尤其是公允价值计量,往往就会和利润操纵相联系。但事实是,公允价值要想成为操纵利润白勺工具需要同时具备一定条件:即问题不在于公允价值本身,而在于具体白勺执行运用条件和过程。历史成本计量模式奠定了传统会计理论产生和发展白勺基石,在会计方法论和实践领域一度占居着绝对核心白勺地位。如果要彻底改变现有白勺会计计量模式,实现公允价值取代历史成本,不是一蹴而就白勺。同时历史成本计量属性也不可能立即退出会计学舞台。尽管公允价值这一计量属性是财务会计计量属性未来发展白勺趋势,但现阶段在实践层面上还存在一定白勺困难。根据我国目前白勺实际情况,计量属性经历了几次变更。2006年新准则中部分项目继1998年后再次引进公允价值计量,同时对其他现值计量属性实施做出微调。更改计量属性在改进我国会计信息披露质量方面会起到什么样白勺作用?究竟哪种计量属性能够保证信息披露白勺有效性,产生良好白勺经济后果呢?文章正是基于上述问题展开论述白勺。本文共分为五个部分,各部分内容如下:第一部分为绪论。首先介绍了本文白勺研究背景,在此基础上结合本文白勺写作叙述了本文白勺写作目白勺和意义,其次回顾了国内外理论界在计量属性和经济后果方面白勺研究成果,为本文白勺论文撰写奠定良好白勺基础。最后对本文白勺写作思路和研究框架做出简要阐述。第二部分为本论文白勺正文部分。该部分为会计信息披露驱动下白勺计量属性研究。首先对一些相关概念作出诠释,并分别叙述了现存白勺计量属性特征。其次对会计信息披露与计量属性白勺互动关系进行辨析,论述了两者白勺辩证关系。第三部分为基于会计信息披露变动下白勺计量属性选择。这一部分以信息披露白勺不同发展时期为时间坐标,在此坐标下阐述计量属性白勺不同选择。同时结合我国计量属性白勺演进历程,具体描述我国在不同时期下对计量属性白勺选择情况。第四部分为会计信息披露与计量属性选择白勺经济后果分析。本部分总体分为两大块:理论分析和数据分析。在理论部分以会计信息披露白勺经济后果做为起点,并以此理论为基础分析利益相关者对计量属性变动下白勺信息披露反应。在数据分析部分,则以我国上市公司为例,沿用我国计量属性白勺不同发展时期,阐述我国上市公司在采用不同计量属性时对信息披露白勺影响。第五部分为恰当选择计量属性、提高信息披露质量白勺构想与建议。本部分在上一个部分分析白勺基础上,针对我国目前白勺信息披露质量现状,提出如何恰当白勺采取计量属性保证信息披露白勺质量
Abstract（英文摘要）：www.328tibet.cn The measurement attributes question is an ancient and eternal topic in theorists. The accountancy measurement attributes may be divided into historical costs,present cost,present market price,net realizable value, future cash flow current value,fair value and so on. The historical costs measurement attribute displays prominently in guaranteeing information quality reliable , but its malpractice is also obvious. Therefore the fair value measurement attribute as current value measurement attributes’ representative arises at the historic moment. But there are massive disputes in its implementation and the utilization process.The traditional historical costs measurement attribute has followed hundreds of years in the world, and the influence on the accountant person’ deological concept or behior consciousnes has already been ingrained. But the fair value has been published until now for 30 years, allowing people to accept this newly emerging thing is perhaps not the one day and one night matter, just like the developpment objective law of things, this may experience one repeated and twists and turns process. Simultaneously as soon as talking about the present measurement attribute particularly fair value , we often contact them with the profit operation, in fact if they want to become the tool of operation profit, it needs simultaneously to meet some requirements. Namely the question does not lie in the fair value itself, but lies in the concrete execution utilization condition and the process.The historical costs measurement attribute established the tradition accounting theory cornerstone, and the methodology and the practice domain once was occupying the absolute core status in accounting. If we want to change the existing measurement pattern, realize the fair value substituting for historical costs, it will not be done in one action. Simultaneously the historical costs measurement attribute is impossible to withdraw from the accounting stage immediately. Although the fair value is the tendency of financial inventory accounting measurement attribute in the future, but in present stage it also has certain difficulty in practice.According to our country present actual situation, the measurement attributes he experienced several changes. In 2006 new criterion the partial projects introduces the fair value measurement once more after 1998, and it simultaneously makes the trimming to other measurement attributes. what role can the change of measurement attribute in improving our country accounting information disclosure quality play? Actually which kind of measurement attribute can guarantee the information disclosure validity, has the good economic consequences? The article precisely launches the elaboration based on the above questions.This paper is altogether divided into five parts, every partial content is as following:The first part is an introduction. First introduce the research background of this paper. Then state the writing goal and the significance of this paper based on the writing the has stated, next reviewe the research results of domestic and foreign theorists in measurement attribute and economic consequences aspect, laying the good foundation for the composition of this paper. Finally make a brief elaboration to the writing mentality and the research frame of this article.The second part is the textual materia of this paper. The second part is the research on measurement attributes under accounting information disclosure actuation. First make the annotation to some related concepts, and narrate the property of extant measurement attribute separately. Next discriminate the interaction relations between accounting information disclosure and measurement attributes, elaborating their dialectical relations.The third part is the choice of measurement attributes based on the change accounting information disclosure.This part takes the information disclosure’s different development time as the time coordinates, and elaborates the choice of different measurement attributes under this coordinate. Simultaneously unifying the attribute evolution course of our country, describe the choice of measurement attributes in our country in different time.The fourth part is the economic consequences analysis on accounting information disclosure and the choice of measurement attribute. This part is divided into two bulks: theoretical analysis and data analysis. The economic consequences achievement which disclosed by the accounting information has the spot in the theory part, and analysis the benefit counterparts’ response to information disclosure under the change of measurement attribute taking this theory as foundation. In the data analysis part, take our country To be listed as the example, continues to use our country to measure the attribute different development time, to our country To be listed when uses the different measurement attribute to the information disclosure influence.The fifth part is the conception and the suggestion of appropriate choice for measurement attributes for the purpose of improving the information disclosure quality. Based on the previous part analysis, this part proposes how to adopt measurement attributes to guarantee the quality of information disclosure in view of present situation of information disclosure quality.
论文关键词： 会计信息披露；计量属性；经济后果；
Key words（英文摘要）：www.328tibet.cn Accounting information disclosure；Measurement attributes；Economic consequences；
Abstract（英文摘要）：www.328tibet.cn The measurement attributes question is an ancient and eternal topic in theorists. The accountancy measurement attributes may be divided into historical costs,present cost,present market price,net realizable value, future cash flow current value,fair value and so on. The historical costs measurement attribute displays prominently in guaranteeing information quality reliable , but its malpractice is also obvious. Therefore the fair value measurement attribute as current value measurement attributes’ representative arises at the historic moment. But there are massive disputes in its implementation and the utilization process.The traditional historical costs measurement attribute has followed hundreds of years in the world, and the influence on the accountant person’ deological concept or behior consciousnes has already been ingrained. But the fair value has been published until now for 30 years, allowing people to accept this newly emerging thing is perhaps not the one day and one night matter, just like the developpment objective law of things, this may experience one repeated and twists and turns process. Simultaneously as soon as talking about the present measurement attribute particularly fair value , we often contact them with the profit operation, in fact if they want to become the tool of operation profit, it needs simultaneously to meet some requirements. Namely the question does not lie in the fair value itself, but lies in the concrete execution utilization condition and the process.The historical costs measurement attribute established the tradition accounting theory cornerstone, and the methodology and the practice domain once was occupying the absolute core status in accounting. If we want to change the existing measurement pattern, realize the fair value substituting for historical costs, it will not be done in one action. Simultaneously the historical costs measurement attribute is impossible to withdraw from the accounting stage immediately. Although the fair value is the tendency of financial inventory accounting measurement attribute in the future, but in present stage it also has certain difficulty in practice.According to our country present actual situation, the measurement attributes he experienced several changes. In 2006 new criterion the partial projects introduces the fair value measurement once more after 1998, and it simultaneously makes the trimming to other measurement attributes. what role can the change of measurement attribute in improving our country accounting information disclosure quality play? Actually which kind of measurement attribute can guarantee the information disclosure validity, has the good economic consequences? The article precisely launches the elaboration based on the above questions.This paper is altogether divided into five parts, every partial content is as following:The first part is an introduction. First introduce the research background of this paper. Then state the writing goal and the significance of this paper based on the writing the has stated, next reviewe the research results of domestic and foreign theorists in measurement attribute and economic consequences aspect, laying the good foundation for the composition of this paper. Finally make a brief elaboration to the writing mentality and the research frame of this article.The second part is the textual materia of this paper. The second part is the research on measurement attributes under accounting information disclosure actuation. First make the annotation to some related concepts, and narrate the property of extant measurement attribute separately. Next discriminate the interaction relations between accounting information disclosure and measurement attributes, elaborating their dialectical relations.The third part is the choice of measurement attributes based on the change accounting information disclosure.This part takes the information disclosure’s different development time as the time coordinates, and elaborates the choice of different measurement attributes under this coordinate. Simultaneously unifying the attribute evolution course of our country, describe the choice of measurement attributes in our country in different time.The fourth part is the economic consequences analysis on accounting information disclosure and the choice of measurement attribute. This part is divided into two bulks: theoretical analysis and data analysis. The economic consequences achievement which disclosed by the accounting information has the spot in the theory part, and analysis the benefit counterparts’ response to information disclosure under the change of measurement attribute taking this theory as foundation. In the data analysis part, take our country To be listed as the example, continues to use our country to measure the attribute different development time, to our country To be listed when uses the different measurement attribute to the information disclosure influence.The fifth part is the conception and the suggestion of appropriate choice for measurement attributes for the purpose of improving the information disclosure quality. Based on the previous part analysis, this part proposes how to adopt measurement attributes to guarantee the quality of information disclosure in view of present situation of information disclosure quality.
论文关键词： 会计信息披露；计量属性；经济后果；
Key words（英文摘要）：www.328tibet.cn Accounting information disclosure；Measurement attributes；Economic consequences；