关于公允价值计量属性的探析

本文针对目前会计界正在关注的新的计量属性——公允价值计量问题进行探讨,提出资产(或负债)的未来现金流量的现值是影响其公允价值的重要因素,无论从市场经济的价格机制还是从数学博弈论的观点来理解,公允价值的本质是市场参与者对交易资产(或负债)未来现金流量的现值预期,通过竞争、磨合达成一致的金额或者说经过博弈达到平衡的金额。分析了公允价值计量属性的特性、公允价值计量属性与其它计量属性的关系。

Analysis on the Measurement Property of Fair Value

This paper makes a probe into the measurement property of fair value, which is of popular concern in the accounting academia. It proposes that the present value of future cash flows of assets (or liabilities) is an important factor that influences the fair value. Either from the pricing mechanism of market economy or from the mathematical game theory, the essence of fair value is market participants' expectation for the present value of future cash flows of assets (or liabilities) in the transaction, which is the agreed value through competition and compromise or the value through mathematical games to reach equilibrium. It makes an analysis on the characteristics of the measurement property of fair value and the relationship between the measurement property of fair value and other measurement properties.