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1、新会计准则中的会计计量基础及其运用（The basis and application of accounting measurement in New Accounting Standards）The basis and application of accounting measurement in New Accounting StandardsThe basis of accounting measurement in new accounting standards and its application 2009-02-03 21:24:00Abstract in order to
2、 adapt to changes in the market economic environment in China, improve the relevance of accounting information, and with the international convergence of accounting standards, the new accounting standards based on the historical cost measurement foundation of traditional LED, formally introduced the
3、 replacement cost, net realizable value, present value and fair value value measurement basis. The use of the value measurement base embodied in the new standards is extensive, but cautious and conditional.Accounting standards; accounting measurement; historical cost; fair value; present value; pres
4、ent value; present valueThe provisions of the new accounting standards for enterprises - Basic Standards in the ninth chapter, the enterprise will meet the conditions listed in the confirmation of accounting elements recorded reported in the financial statements, it shall be measured in accordance w
5、ith the provisions of the accounting measurement basis, determine the amount of. The basis of accounting measurement mainly includes historical cost, replacement cost, net realizable value, present value and fair value. Enterprises in the measurement of accounting elements, should generally be based
6、 on historical costs as the basis for accounting measurement, the use of other measurement basis, should ensure that the identified elements of the accounting amount can be achieved and reliable measurement. This from the traditional single historical cost to the historical cost as the dominant, a v
7、ariety of measurement based coexistence of change, indicates that the accounting measurement of China made a revolutionary progress, in order to adapt to the convergence of the development of our socialist market economy and international accounting standards.First, the relevant concepts of accounti
8、ng measurementAccounting activities include confirmation, measurement, recording and reporting, in which confirmation and measurement are the core. The so-called accounting refers to the accounting object number relation measurement, calculation and determination, it will be converted to the currenc
9、y of financial information and other information, to reflect the enterprises financial position, operating results and cash flow. The object of accounting measurement is the value movement, and then the value movement is also changing with the change of time, there is, according to the historical va
10、lue or according to the present value measurement of accounting elements, often because of the value of the exchange price by representatives, there is according to the reality of the transaction price or transaction price in accordance with the potential measurement of accounting elements selection
11、. As the component elements of accounting measurement, measurement basis is the quantitative characteristics and external manifestations of accounting measurement objects. The basis of accounting measurement is generally considered from two aspects: time (past, present, future) and direction of flow
12、 (inflow, outflow). Different choice of measurement basis will make the same measurement object show different currency amount.Two, the necessity of multiple accounting measurement basisFor a long time, the traditional financial accounting emphasizes the historical cost as the basis of measurement.
13、This measurement has sufficient objectivity, to provide verifiable accounting information of the real right, correctly reflect the transfer of ownership, the reasonable proportion of income and expenses, the balance of profit and loss, the fair measure of business performance, has irreplaceable adva
14、ntages. However, this single measurement base can not satisfy the essential attribute of accounting and the development of accounting internationalization.1., multiple accounting measurement basis is helpful to improve the relevance of accounting information. The accounting relevance principle requi
15、res that the accounting information provided by the enterprise should reflect the financial status, operating results and cash flow of the enterprise to meet the needs of the users of accounting information. The historical cost is the original transaction price when the economic resources are acquir
16、ed, and its essence is the fair value of the business. From an accounting point of view, when the fair value is recorded, it becomes the historical cost of the assets or liabilities on the books. Compared with the historical cost measurement, the fair value can better disclose the cash flow obtained
17、 by the enterprise, thus more accurately reflect the enterprises operating ability, solvency and financial risks. It can be seen that fair value measurement can effectively enhance the relevance of accounting information,For investors, creditors and other stakeholders to provide more information to
18、help them make decisions.2., changes in the economic environment require multiple accounting measures. When in a static economic environment, the historical cost measurement basis can be used to accurately determine the value added and added value in the output of an enterprise. But when the change
19、in the economic environment, the enterprise representatives and have a production capacity or ability to create favorable future cash flow of the assets at this time, it is necessary to measure basis from historical cost to value. Since the late twentieth Century, with the rise of knowledge-based ec
20、onomy, the fierce competition of society, and increase the risk of uncertainty, the emergence of a large number of intangible assets and derivative financial instruments such as soft assets, correlation between the historical cost measurement foundation defects are more and more prominent, and espec
21、ially the value measurement of fair value measurement is to be able to meet the most relevant measurement basis the information needs of the people. Therefore, modern accounting measurement has gradually replaced the value of traditional accounting with value. Thus, the multiple measurement basis of
22、 accounting is the inevitable result of social and economic development leading to the development of accounting measurement.3., the basis of multiple accounting measurement is also to meet the needs of convergence with international accounting standards. Since 1980s, some countries and regions have
23、 gradually introduced the measurement basis of fair value into the practice of financial instruments, and gradually extended to other assets and liabilities.Three, the application principle of multiple accounting measurement basis1. basic principles that should be followed when applying accounting m
24、easurement basisFirst, homogeneity. That is, the accounting measurement results should be consistent with the actual financial situation, operating results and cash flow of the accounting entity, the accounting statements, the accounting entity and the accounting entity.Second, relevance. That is, a
25、ccounting measurement results meet the needs of a wide range of information users, including existing and potential investors, employees, lenders, suppliers and other creditors, customers, governments and their institutions and the public.Third, reliability. The results of accounting measurement sho
26、uld not be subject to any major errors or biases, and reflect the circumstances that should be reflected, which can be used by the users and can be verified by other personnel.Fourth, legitimacy. The accounting measurement process shall comply with the relevant laws, regulations and policies of the
27、state, and shall not operate in violation of regulations.Fifth, comparability. That is, the accounting measurement methods should be consistent as far as possible, and shall not be changed at will. If the changes are made, they should be disclosed in the notes to the statements.2., the application o
28、f multiple accounting measurement basis in the new accounting standards(1) the basis of value measurement has been introduced into the basic accounting standards and most specific standards, involving a wide range. The basis of the replacement cost, net realizable value, present value and fair value
29、 measurement, based on the independent measurement basis, should be applied in the specific accounting standards after the new basic accounting standards have been stipulated in our country. But it is difficult to determine how wide and how much it will be used. Generally speaking, small range of ap
30、plication, may make the accounting information can be found relatively increased, but the relevance of the information will be reduced; and the use of a wide range, although can improve the relevance of accounting information, but may reduce the verifiability of information. In fact, we use the valu
31、e basis of the main purpose is to improve the relevance of accounting information, if the small scope of application, not only will not improve the relevance of the information, may also make the reliability of the information is not guaranteed. This is because the accounting information provided by
32、 enterprises to the outside world is project disclosure, but overall, it is a summary of the accounting information, the summary of the information needs to be built in a reliable and can be based on the information project. If only the use of the value measurement based on individual accounting sta
33、ndards project, will lead to different measurement basis used for each project due to the comparability of accounting information is reduced, and the accounting information quality, there is no correlation. Therefore,The wide application of these value measurement bases has become a rational choice.
34、(2) the new guidelines use caution on the basis of value measurement, that is, non dominant and more restrictive conditions. Although the new accounting standards have been widely used in these value measurement basis, but this application is conditional and cautious. Chinas new accounting standards
35、 clearly states: enterprises in the measurement of accounting elements, the general adoption of historical costs. This is in fact the emphasis on the historical cost measurement basis is dominant in the accounting measurement of China, namely on the premise based on historical cost measurement, the
36、replacement cost, net realizable value, present value and fair value measurement basis. In specific standards, almost all places that use value measurement are generally required to be measured at historical cost and can be measured on the basis of value measurement when certain conditions are met.
37、On the other hand, Chinas new accounting standards for the basis of the value of what circumstances can be used, set a more stringent restrictions. For example, Enterprise Accounting Standards No. third, real estate investment stipulates that enterprises should be on the balance sheet date, the cost
38、 model of real estate investment for subsequent measurement, but if there is conclusive evidence that the fair value can be reliably achieved sustained, should use the fair value measurement basis; and the provisions of the use of fair value the measurement should meet two conditions: one is to have
39、 the active real estate market; two is the enterprise can obtain the same or similar to the real estate market price and other relevant information from the trading market of real estate. For example, Enterprise Accounting Standards No. seventh - exchange of non monetary assets provides that non mon
40、etary can use fair value measurement on the basis of exchange must have a commercial nature and the exchange of assets or the fair value of the assets can be reliably measured. Among them, the commercial essence refers to the future cash flow of the assets at risk, and the amount of time and change
41、of assets or assets with different substitutions for the expected present value of future cash flow is different, and the difference between the assets and the change is more significant than the fair value of assets.My reason for the cautious use value measurement basis, because after nearly 30 yea
42、rs of reform and opening up, Chinas market economic system has been basically established, but the transition of economic system is not complete, non market factors still exist, the market will be affected by a variety of active non market factors. At present, there are still a considerable number o
43、f assets or liabilities lack of perfect market, and it is difficult to obtain complete information about the value measurement basis through the market. There is still a gap between Chinas market economic environment and the more mature market economy environment in the world. In the present situati
44、on, if we ignore the application of the basis of value measurement, it will inevitably lead to the abuse of the basis of value measurement, and eventually lead to the distortion of accounting information. Especially in China, as an active market, the market information system, such as the market pri
45、ce of ex post evidence, is not perfect enough. It is difficult to provide evidence for the authentication of accounting information based on the measurement of value. To determine the value measurement basis, depends on the active market price or market price recently or expected net present value o
46、f future cash flows, which requires subjective judgments, which inevitably affected by corporate management and accounting personnel subjective will. At present, there are still many defects in corporate governance in China, such as the lack of ethics and integrity awareness of some top executives,
47、and the moral and professional ability of accounting personnel. Therefore, in the actual accounting environment, the use of the basis of value measurement is a prudent choice.The concrete measuring method of four or five kinds of measurement bases1. measurement of historical costs. Historical cost,
48、also known as the actual cost. Historical cost measurement refers to all kinds of assets of an enterprise, which should be calculated according to the actual costs when they are acquired or purchased. Actual cost,The actual payment of cash or other equivalent in the acquisition or manufacture of a p
49、roperty. At historical cost, the asset is measured in accordance with the amount of cash or cash equivalents purchased, or at the fair value of the value paid in the acquisition of the asset. Bear the liabilities in accordance with the present obligation and the actual receipt of the amount of money or assets, or take a present obligation of the contract amount, or in accordance with the daily activities are expected to repay the liability measure to pay the amount of