摘要
会计计量是财务会计的核心。从金融工具计量的演进过程可以看出,不同的经济环境下,利益相关者对财务会计信息的需求也不同。在金融危机爆发前,用公允价值计量金融工具被人们认为是最相关和代表未来计量方向的计量属性,此次全球金融海啸使得人们开始反思公允价值计量金融工具的恰当性,因此在不确定经济环境下如何计量金融工具已成为各界关注的焦点。本文从金融工具计量的演进出发,分析公允价值计量金融工具的局限性,探讨在不确定经济环境下金融工具计量的解决途径。
Accounting measurement is the core of financial accounting and the evolution of measurements of financial instruments shows that stakeholders have different demand for the information of financial accounting under different economic environments.The measurements of financial instruments with fair value is regarded as the best and the most relevant measurements before the occurrence of Subordinated Debentures crisis in America in 2007.The crisis makes people begin to reflect whether the measurements of financial instruments with fair value is suitable or not,therefore how to measure financial instruments becomes the focus in the accounting field.The paper mainly analyses the evolution of the measurements of financial instruments and the advantage and disadvantage of the fair value,and discusses the solution of the measurements of financial instruments under the uncertain economic environment.
关键词
不确定性
金融工具
计量
uncertainty
financial instruments
measurements
