公允价值会计与财务会计本质特征的冲突

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公允价值会计与财务会计本质特征的冲突作者：王彩华

来源：《科教导刊》2015年第17期

摘要财务会计是企业经营管理活动的重要内容，也是企业财务管理的一项重要工作。公允价值会计在经济的快速发展条件下得到重视与运用，而在经济金融危机爆发后，人们越来越质疑公允价值会计的作用，对公允价值会计与财务会计的讨论越来越激烈。本文分别阐述了公允价值会计和财务会计的内涵和本质特征，指出了公允价值会计和财务会计这两种计量方式的本质特征之间的冲突，财务报表与财务报告是财务会计的重要表现方式，财务报告又是财务会计的核心产物支出，更好地区分公允价值会计与财务会计，真实反映企业历史经营情况，为企业决策提供了判断依据。

关键词公允价值会计财务会计本质特征

中图分类号：F234.4 文献标识码：A DOI：10.16400/j.cnki.kjdkz.2015.06.064

Conflict of Fair Value Accounting and Finance

Accounting Essential Characteristics

WANG Caihua

（Qinghai Oilfield Supplies and Equipment Company， Dunhuang， Gansu 736202） Abstract Financial accounting is an important part of business management activities， is an important task of enterprise financial management. Fair value accounting to get under conditions of rapid development of economic importance and use， and in the economic and financial crisis， it is increasingly questioning the role of fair value accounting， the discussion of fair value accounting and financial accounting of increasingly fierce. This paper describes the connotation and the essential characteristics of fair value accounting and financial accounting， pointed out the conflict， financial statements and financial reporting essential feature of fair value accounting and financial accounting between the two measurement methods is an important expression of financial accounting， financial reporting is the core product of financial accounting expenses， better distinguish fair value

accounting and financial accounting， a true reflection of the history and operation of enterprises， for business decision provides the basis to judge.

Key words Fair Value Accounting; financial accounting; essential characteristics

1 公允价值会计的内容与本质特征