【摘要】：基于價值和現(xiàn)值理念、面向風險和不確定性、面向市場、面向現(xiàn)在和未來的公允價值會計模式已替代歷史成本會計，成為21世紀會計主流模式。 “真實與公允觀”是國際會計史上的一個經(jīng)典理念。作為該經(jīng)典的當代演繹現(xiàn)實，公允價值會計的迅猛發(fā)展，已將基于歷史成本的“會計信息質(zhì)量特征”術(shù)語替換成符合公允價值本質(zhì)特征的“有用財務(wù)信息質(zhì)量特征”術(shù)語�！翱煽啃浴痹恰皶嬓畔①|(zhì)量特征”的兩個基本質(zhì)量特征之一，其含義已被公認為不清晰，，這導(dǎo)致諸多對公允價值會計的誤解，嚴重阻礙了公允價值會計的發(fā)展。2010年9月，美國FASB發(fā)布的SFAC8《財務(wù)會計概念公告》第3章“有用財務(wù)信息質(zhì)量特征”用曾隸屬于“可靠性”的“如實反映性”術(shù)語，替代了已沿用整整30年的“可靠性”本身！這使得有用財務(wù)信息質(zhì)量特征更加符合公允價值本質(zhì)特征。 公允價值會計既有精確計量（當運用第1層級輸入值時），也有非精確計量（即會計估計，當運用第2層級或第3層級輸入值計量時），但只要能做到“避免重大錯誤性”，同時符合“相關(guān)性”、“及時性”及“可驗證性”等質(zhì)量特征，公允價值會計就是具有“如實反映性”質(zhì)量特征的。 本文創(chuàng)新之處在于：深入分析了基于公允價值的“如實反映性”質(zhì)量特征及其最新和最重要的內(nèi)涵“避免重大錯誤性”；筆者認為，“如實反映性”的提出表明：公允價值會計既具相關(guān)性，更具如實反映性；本文還提出中國有用財務(wù)信息質(zhì)量特征構(gòu)建的基本原則和內(nèi)容構(gòu)想。本文有助于我國財務(wù)報告概念框架的構(gòu)建和公允價值會計的有效運用。
[Abstract]:Based on the concept of value and present value, facing risk and uncertainty, facing the market, facing the present and the future, the fair value accounting model has replaced the historical cost accounting and become the mainstream accounting mode in the 21st century. The view of truth and fairness is a classic idea in the history of international accounting. As the classic contemporary deductive reality, the rapid development of fair value accounting has replaced the term "accounting information quality characteristics" based on historical cost with the term "useful financial information quality characteristics" which accords with the essential characteristics of fair value. "Reliability" was once one of the two basic quality characteristics of "accounting information quality", and its meaning has been recognized as unclear, which leads to many misunderstandings about fair value accounting and seriously hinders the development of fair value accounting. Chapter 3 of SFAC8 "Financial Accounting Conceptual Bulletin" published by FASB of the United States uses the term "truthfulness", which has been attached to "reliability", to replace the "reliability" itself, which has been used for a whole 30 years. This makes the quality of useful financial information more consistent with the essential characteristics of fair value. Fair value accounting includes both accurate measurement (when a level 1 value is applied) and imprecise measurement (i.e., accounting estimates, when a level 2 or level 3 value is used), provided that "material errors are avoided", At the same time, it accords with the quality characteristics of "relevance", "timeliness" and "verifiability", and fair value accounting is characterized by "truthful reflection". The innovation of this paper lies in the deep analysis of the quality characteristics of "truthful reflection" based on fair value and its latest and most important connotation, "avoiding major errors". The proposition of "truthfulness and reflection" shows that fair value accounting is both relevant and more truthful, and this paper also puts forward the basic principles and content ideas for the construction of the quality characteristics of useful financial information in China. This paper is helpful to the construction of the conceptual framework of financial reporting and the effective application of fair value accounting.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233;F275

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