摘要
本文讨论了企业内外信息不对称性对稳健性原则和公允价值计量方法的影响,并结合现代经济特点,认为股权投资者应该成为会计信息的主要服务对象。大量实证研究结果表明稳健会计方法和激进会计方法同样给股权投资者理解会计信息造成障碍,因此在会计准则中适当引入公允价值计量方法是有益于资本市场发展的。
In this paper we discuss how information asymmetry between firms and outside accounting information users affect conservatism principle and fair value accounting.We argue that in modern economy,accounting information should mainly serve the needs of equity investors.A large body of empirical evidence shows that conservative accounting and aggressive accounting both mislead investors,therefore,incorporating fair value accounting into accounting standards will benefit the development of capital markets.
出处
《会计研究》
CSSCI
北大核心
2007年第6期20-25,共6页
Accounting Research
基金
财政部“全国高级会计人才培训项目”
国家自然科学基金重点资助项目“产权保护导向的会计研究”(项目批准号70532002)的支持.
