预期会计的理论基础与前景——未来现金流视角.docVIP

预期会计的理论基础与前景——未来现金流视角 曾雪云 北京邮电大学经济管理学院 X 关注成功！ 加关注后您将方便地在 我的关注中得到本文献的被引频次变化的通知！ 新浪微博 腾讯微博 人人网 开心网 豆瓣网 网易微博 摘????要： 由于金融创新和商业模式的推动,对未来事项的估计(即预期)正在影响会计理论的发展,《财务报告概念框架(征求意见稿)》中已有多项内容涉及到未来现金流、前瞻性信息、前景和现值。结合上述动态,本文试图通过对与预期有关的主要理论问题提出分析意见,以增进对概念框架、公允价值、会计发展趋势以及会计在经济体系中功能的理解,勾画未来会计的前景,为完善会计理论提供参考。在未来,会计信息有望朝着使资本配置更具效率和效果的方向发展,并在预测、决策、调节方面均表现出重要性,进而成为推动经济稳定性和可持续性的力量。 关键词： 概念框架; 未来现金流; 前瞻性信息; 公允价值; 财务报表目标; 预期会计; 基金：国家自然科学基金71132004)资助 The Theoretical Basis and Prospect of the Forward Accounting——The Perspective of Future Cash Flow Zeng Xueyun Abstract： Due to the financial innovation and business model,the estimate of the future has affected the accounting theory. In the Conceptual Framework of Financial Reporting(ED),there are a number of content involves the present value,the assessing the prospects for future cash inflows and the forward-looking information. Combined with the dynamic,the paper attempts to put forward analysis of the theoretical basis related to the estimates of the future,in order to strengthen the understanding of the ED,the fair value,the future financial statements,the trends of accounting development,the role of accounting in economic,and to provide reference for perfecting accounting theory. Under the objectives of financial statements for the assessing the prospects,the accounting information is expected to toward to the direction of capital allocation more efficiency and effectiveness,and to show the importance in the prediction,decision making,and coordination,and then become the fresh power to promote the stability and sustainable economic. 一、引言 会计信息从反映在用价值(value in use)到估算公允价值(fair value),在经济体系中的重要性历来备受关注。由于金融创新和商业模式的推动,将来还需要提供对未来事项的预期。这是一个必然的发展趋势,预期将会拓展会计的职能,促使会计信息具有预测价值和调节能力,并将影响会计理论的发展。从当前来看,国际会计准则理事会(International Accounting Standards Board,以下简称IASB)已经在《财务报告概念框架(征求意见稿)》(ED)中将“评价主体未来净现金流入的前景”(assessing the prospects for future net cash inflows to the entity)(暂且称为前景评价目标)作为财务报表的目标之一,重新设定了计量基础,增加了前瞻性信息(forward-looking in