摘要
Following the outbreak of the subprime financial crisis,international accounting standards came under heavy fire for being strongly pro-cyclical.Under those standards,financial reporting mixes financial statement data with financial analysis data,seriously weakening the public interest function of financial reporting.An analysis using Marx’s fictitious capital theory shows that fair value accounting and asset impairment accounting are both defective.In line with the principle of“accounting based on legal fact,”we use the methodology of“historical cost accounting plus fair value disclosure”to distinguish between legal fact and financial expectations in financial reporting.This is a viable means of appropriately resolving the contradiction between ensuring that enterprise financial reporting observes domestic law and ensuring that it accords with international trends.
美国次贷危机爆发以来,国际会计准则因具有严重的顺周期效应而备受指责。该准则下的财务报表混合列报会计数据和金融分析数据,导致财务报表的公益作用大为减弱。运用马克思虚拟资本理论的分析说明,公允价值会计和资产减值会计均有弊端。坚持“根据法律事实记账”的原则,采取“历史成本会计+公允价值披露”的方式,在财务报表中区分法律事实和金融预期,是妥善解决企业财务报表遵循国内法律和兼顾国际趋同这一矛盾的可行之策。
作者
Zhou Hua
Gong Huayan
周华;Dai Deming;Liu Junhai;Ye Jianming;龚华燕(译)(School of Business, Renmin University of China;School of Law, and Director of the Institute of Commercial Law, Renmin University of China;School of Management, Xiamen University;不详)
基金
the result of the Major Project of the National Social Science Fund of China(16ZDA029)
the Key Project of the National Social Science Fund of China(13AFX019)
supported by the Humanities and Social Science Fund of Ministry of Education(13YJC790223)
the Research Fund “Branding Research Project” of Renmin University of China,i.e.
the Basic Research Funds for the Central Universities(16XNI006)
