公允价值会计的内部控制研究
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摘要
从20世纪80年代开始,公允价值会计成为学术界和实务界共同关注的世界性难题。无论是从会计理论研究的方法论视角和会计计量视角,还是从产权理论视角和契约理论视角,公允价值计量属性的选择都具有历史必然性,公允价值会计是21世纪会计发展不可逆转的潮流。
内部控制的发展历程显示,内部控制与风险管理日益融合。内部控制的完善程度及执行情况将对会计信息产生重大影响,“风险”成为公允价值会计与内部控制的契合点,并将处于长期的动态完善的过程中。由于多方面原因,《企业内部控制规范——公允价值》尚处于研究与起草阶段,时间上远远落后于会计准则和审计准则,这对于正确实施公允价值会计和审计是极为不利的。因此,研究公允价值会计的内部控制问题,必将有助于推动公允价值会计理论研究和实务开展,拓展内部控制的研究领域,为构建公允价值内部控制规范、进而正确和有效实施公允价值会计和审计提供指导和参考。
基于公允价值会计信息系统,公允价值会计的保障体系分为信息输入阶段的环境保障、信息生成阶段的质量保障和信息输出阶段的评价保障。公允价值会计的保障体系是一个互动的整体,内部控制贯穿保障体系始终,对公允价值计量和披露实施全程关注,是整个保障体系的核心。
良好的内部控制环境是公允价值会计实施的前提条件。从产权、契约、决策有用性和风险管理等视角分析,公允价值会计与公司治理紧密相关；在公允价值会计方面,审计委员会的基本功能是确保公允价值计量和披露无重大差错；公允价值内部审计是一种风险导向审计,本文从公允价值会计信息的传递过程讨论相关职责划分和内部审计程序；公允价值会计契约的不完备引发其诚信需求,应从制度体系和信誉机制着手寻求公允价值会计诚信的实现路径。
有效的风险评估是公允价值计量和披露的重要保证。“无重大差错”观念的提出为使用估价技术计量公允价值提供了广阔的发展空间,公允价值会计风险分为环境风险和内部风险两大类,可以扩展到公允价值审计风险和公允价值财务分析风险,公允价值会计职业判断也可以扩展到审计师的职业判断和财务分析师的职业判断。
公允价值会计的控制活动是根据公允价值会计风险的评估结果,结合风险应对策略所采取的、确保公允价值会计内部控制目标得以实现的方法和手段。本文分别讨论了运用市场法、成本法和收益法等估价技术的内部控制要点,认为应用信息技术可以改善公允价值计量和披露,企业应根据互联网和公允价值信息流的特点设计并运行公允价值信息系统的内部控制体系。
本文从公允价值计量准则的基本定位和制定、公允价值的定义、层级和披露等方面提出我国公允价值计量准则的设计构想,比较各具体会计准则中公允价值计量的有关规定与国际会计准则和我国内部控制规范之间存在的差异,认为解决问题的关键是加紧建立和完善《企业内部控制规范——公允价值》。
笔者认为,本文的主要创新之处在于：第一,首次尝试将公允价值会计和内部控制研究结合起来；第二,构建了公允价值会计的保障体系,提出内部控制是公允价值会计保障体系的核心；第三,界定了公允价值会计风险及其控制目标,分析了运用公允价值估价技术的风险控制要点。
同时,公允价值会计和内部控制均为极具挑战性的难点和热点问题,加之作者在学识水平和研究能力上的局限性,结合两者进行研究更是一项任务繁重的系统工程。本文研究的主要不足之处在于：第一,没有对文中提出的有关命题进行实证检验；第二,“内部环境”和“控制活动”部分仅集中篇幅对某些方面作了重点讨论,内容安排不尽全面；第三,对公允价值会计风险的界定尚不成熟,有待进一步完善。
From the beginning of1980's, the fair value accounting has become a global problem that the domestic and practical communities study and concern. From the perspective of the accounting research methodology and accounting measurement, or from the perspective of equity theory and the contract theory, fair value accounting is an irreversible trend for the development of accounting in the21st century.
Judging from the current situation in our country, there is no standard for fair value measurement, but also short of detailed guidelines for fair value measurement method in the Enterprise Accounting Standard (2006), the appropriate measures of fair value in these standards and guidelines is also inconsistent. At the same time, as a result of some reasons, Enterprise Internal Control-Fair Value is still in the research and drafting stage. The correct implementation of fair value accounting and auditing is extremely unfavorable for the existence of the systemic defects.
Based on the fair value accounting information system, the security system of fair value accounting is divided into the environmental protection in the input stage, quality assurance in the information generation phase and evaluation security in the output stage. Fair value accounting security system is an interactive system, the various components of the mutual influence and promotes each other, and internal control is the core of the entire security system.
Internal control environment is prerequisite for the implementation of fair value accounting. This paper analysis the relevance of fair value accounting and corporate governance through the theory of property rights, contracts, the usefulness of decision and risk management. The basic function of the audit committee in full fair value accounting era is to ensure the measurement and disclosure free from material error and provide the relative evidence. Fair value internal auditing is a kind of risk-based auditing. This article analyzes the transfer process of the fair value accounting information and the division of certain responsibility. The incomplete of fair value accounting contract causes the integrity requirements in fair value accounting.
The fair value accounting risk is stipulation when an accountant implements accounting standard and the relevant system. It can be divided into two major categories: the environmental risk and the internal risk. The nature of accounting subjectivity determines the existence of professional judgment. The article concluded that the risk of fair value accounting can be extended to the fair value auditing risk and the financial analysis risk which based on fair value accounting, as the same the fair value accounting professional judgment should be extended to the auditors'professional judgment and financial analysts'judgment.
Fair value accounting control activities is based on the results of fair value accounting risk assessment, combined with ways and means which adopted during using risk-coping strategies and it ensures that fair value accounting internal control objectives are achieved. This paper discusses the internal control points of the valuation techniques such as the market approach, cost approach and the income approach. Under the information technology environment, the fair value accounting internal control system including the development and operation control system, security control system and accountability mechanisms.
This article argues some aspects which influence the development of standard and guidelines for fair value accounting, cites the specific criteria in the Enterprise Accounting Standards(2006) and the specific standards which guide the fair value measurement in the Implemenary Guidelines for Enterprise Internal Control(2010) and found that there exists difference or conflict between the internal control norms and fair value accounting to some degree.It suggests the key to coordinate these differences is to establish and improve the Enterprise Internal Control-Fair Value.
Principal innovations in this paper are:First, it attempts combine the fair value accounting and internal control studies for the first time; Second, it builds a security system of the fair value accounting, proposed fair value accounting of internal control is the core of security system; Third, it defines fair value accounting risks and its control objectives, analyses the risk factors and risk control points in using of fair value valuation techniques.
Fair value accounting and internal controls are extremely challenging point and hot issues. Because of the author ability and time limitations, combined with the two studies is an arduous task. This is the major shortcomings:First, there is no empirical research; second, the arrangements of the "internal environment" and "control activities" are not comprehensive and focused only on certain aspects; third, the discussion about "accounting credit contract" and "information technology environment" and the combination of fair value accounting is not enough. These areas will serve as my future research endeavors.
内部控制的发展历程显示,内部控制与风险管理日益融合。内部控制的完善程度及执行情况将对会计信息产生重大影响,“风险”成为公允价值会计与内部控制的契合点,并将处于长期的动态完善的过程中。由于多方面原因,《企业内部控制规范——公允价值》尚处于研究与起草阶段,时间上远远落后于会计准则和审计准则,这对于正确实施公允价值会计和审计是极为不利的。因此,研究公允价值会计的内部控制问题,必将有助于推动公允价值会计理论研究和实务开展,拓展内部控制的研究领域,为构建公允价值内部控制规范、进而正确和有效实施公允价值会计和审计提供指导和参考。
基于公允价值会计信息系统,公允价值会计的保障体系分为信息输入阶段的环境保障、信息生成阶段的质量保障和信息输出阶段的评价保障。公允价值会计的保障体系是一个互动的整体,内部控制贯穿保障体系始终,对公允价值计量和披露实施全程关注,是整个保障体系的核心。
良好的内部控制环境是公允价值会计实施的前提条件。从产权、契约、决策有用性和风险管理等视角分析,公允价值会计与公司治理紧密相关；在公允价值会计方面,审计委员会的基本功能是确保公允价值计量和披露无重大差错；公允价值内部审计是一种风险导向审计,本文从公允价值会计信息的传递过程讨论相关职责划分和内部审计程序；公允价值会计契约的不完备引发其诚信需求,应从制度体系和信誉机制着手寻求公允价值会计诚信的实现路径。
有效的风险评估是公允价值计量和披露的重要保证。“无重大差错”观念的提出为使用估价技术计量公允价值提供了广阔的发展空间,公允价值会计风险分为环境风险和内部风险两大类,可以扩展到公允价值审计风险和公允价值财务分析风险,公允价值会计职业判断也可以扩展到审计师的职业判断和财务分析师的职业判断。
公允价值会计的控制活动是根据公允价值会计风险的评估结果,结合风险应对策略所采取的、确保公允价值会计内部控制目标得以实现的方法和手段。本文分别讨论了运用市场法、成本法和收益法等估价技术的内部控制要点,认为应用信息技术可以改善公允价值计量和披露,企业应根据互联网和公允价值信息流的特点设计并运行公允价值信息系统的内部控制体系。
本文从公允价值计量准则的基本定位和制定、公允价值的定义、层级和披露等方面提出我国公允价值计量准则的设计构想,比较各具体会计准则中公允价值计量的有关规定与国际会计准则和我国内部控制规范之间存在的差异,认为解决问题的关键是加紧建立和完善《企业内部控制规范——公允价值》。
笔者认为,本文的主要创新之处在于：第一,首次尝试将公允价值会计和内部控制研究结合起来；第二,构建了公允价值会计的保障体系,提出内部控制是公允价值会计保障体系的核心；第三,界定了公允价值会计风险及其控制目标,分析了运用公允价值估价技术的风险控制要点。
同时,公允价值会计和内部控制均为极具挑战性的难点和热点问题,加之作者在学识水平和研究能力上的局限性,结合两者进行研究更是一项任务繁重的系统工程。本文研究的主要不足之处在于：第一,没有对文中提出的有关命题进行实证检验；第二,“内部环境”和“控制活动”部分仅集中篇幅对某些方面作了重点讨论,内容安排不尽全面；第三,对公允价值会计风险的界定尚不成熟,有待进一步完善。
From the beginning of1980's, the fair value accounting has become a global problem that the domestic and practical communities study and concern. From the perspective of the accounting research methodology and accounting measurement, or from the perspective of equity theory and the contract theory, fair value accounting is an irreversible trend for the development of accounting in the21st century.
Judging from the current situation in our country, there is no standard for fair value measurement, but also short of detailed guidelines for fair value measurement method in the Enterprise Accounting Standard (2006), the appropriate measures of fair value in these standards and guidelines is also inconsistent. At the same time, as a result of some reasons, Enterprise Internal Control-Fair Value is still in the research and drafting stage. The correct implementation of fair value accounting and auditing is extremely unfavorable for the existence of the systemic defects.
Based on the fair value accounting information system, the security system of fair value accounting is divided into the environmental protection in the input stage, quality assurance in the information generation phase and evaluation security in the output stage. Fair value accounting security system is an interactive system, the various components of the mutual influence and promotes each other, and internal control is the core of the entire security system.
Internal control environment is prerequisite for the implementation of fair value accounting. This paper analysis the relevance of fair value accounting and corporate governance through the theory of property rights, contracts, the usefulness of decision and risk management. The basic function of the audit committee in full fair value accounting era is to ensure the measurement and disclosure free from material error and provide the relative evidence. Fair value internal auditing is a kind of risk-based auditing. This article analyzes the transfer process of the fair value accounting information and the division of certain responsibility. The incomplete of fair value accounting contract causes the integrity requirements in fair value accounting.
The fair value accounting risk is stipulation when an accountant implements accounting standard and the relevant system. It can be divided into two major categories: the environmental risk and the internal risk. The nature of accounting subjectivity determines the existence of professional judgment. The article concluded that the risk of fair value accounting can be extended to the fair value auditing risk and the financial analysis risk which based on fair value accounting, as the same the fair value accounting professional judgment should be extended to the auditors'professional judgment and financial analysts'judgment.
Fair value accounting control activities is based on the results of fair value accounting risk assessment, combined with ways and means which adopted during using risk-coping strategies and it ensures that fair value accounting internal control objectives are achieved. This paper discusses the internal control points of the valuation techniques such as the market approach, cost approach and the income approach. Under the information technology environment, the fair value accounting internal control system including the development and operation control system, security control system and accountability mechanisms.
This article argues some aspects which influence the development of standard and guidelines for fair value accounting, cites the specific criteria in the Enterprise Accounting Standards(2006) and the specific standards which guide the fair value measurement in the Implemenary Guidelines for Enterprise Internal Control(2010) and found that there exists difference or conflict between the internal control norms and fair value accounting to some degree.It suggests the key to coordinate these differences is to establish and improve the Enterprise Internal Control-Fair Value.
Principal innovations in this paper are:First, it attempts combine the fair value accounting and internal control studies for the first time; Second, it builds a security system of the fair value accounting, proposed fair value accounting of internal control is the core of security system; Third, it defines fair value accounting risks and its control objectives, analyses the risk factors and risk control points in using of fair value valuation techniques.
Fair value accounting and internal controls are extremely challenging point and hot issues. Because of the author ability and time limitations, combined with the two studies is an arduous task. This is the major shortcomings:First, there is no empirical research; second, the arrangements of the "internal environment" and "control activities" are not comprehensive and focused only on certain aspects; third, the discussion about "accounting credit contract" and "information technology environment" and the combination of fair value accounting is not enough. These areas will serve as my future research endeavors.
引文
①具体可参阅葛家澍、林志军著,《现代西方会计理论》第120页,厦门大学出版社,2001年版。
①转引自黄世忠“公允价值会计：面向21世纪的计量模式”,《会计研究》1997年第12期。
②具体可参阅常勋著,《财务会计四大难题》第3-4页,立信会计出版社,2005年版。
③具体可参阅谢诗芬著,《公允价值：国际会计前沿问题研究》第386-391页,湖南人民出版社,2004年版：以及汪祥耀等著,《与国际财务报告准则趋同——路径选择与政策建议》第233页,立信会计出版社.2006年版。
①通过中国期刊网(www.cnki.net) (?)安“篇名”检索标题中包含“公允价值”的论文,新准则发布前总共有224篇,而新准则发布后(截止到2009年2月)为1482篇；按“关键词”检索结果数量更多,新准则发布前总共有2235篇,而新准则发布后(截止到2009年2月)为6732篇：以《会计研究》杂志为例,新准则发布前期刊发了研究公允价值问题的论文12篇,而新准则发布后(截止到2009年3月)为35篇。刘浩、孙铮(2008)认为,公允价值会计研究应源于我国实践背景,单纯模仿西方己有的文献,可能无法触及中国会计问题的关键。
②转引自王宏(2008),西南财大博士学位论文《基于国际视野与科技发展的我国内部控制体系研究》。
①当时NCFR的主席是James Treadway,故有此称。
②为了避免较多重复,这些报告的具体内容将在下文“文献综述”部分详细介绍。
①我国学者对FAS157进行了相应介绍,如于永生(2007),“美国公允价值计量准备评介”,《会计研究》2007年第10期：葛家澍(2007),“关于在财务会计中采用公允价值的探讨”,《会计研究》2007年第11期。
①2007年4月18日,PCAOB就会计公司执行第2号审计准则的情况发布检查报告,重点关注四个方面的问题：财务报表山脊与内部拧制审计的结合程度、审计师是否运用了自上而下的测试方法、审计盛是否运用了以风险评估为导向的市计方发、审计师是否有效利用了他人的工作成果。PCAOB认为,第2号审计准则有助于提高审计效率,但也存在进一步完善的空间。
②其中文译本可参阅张宜霞译,《与财务报表审计相结合的财务报告内部控制审计》,东北财经大学出版社,2008年版。
①《中华人民共和国会计法》制定于1985年,于1993年第一次修订,此次为第二次修订。
①具体可参阅常勋著,《财务会汁四大难题》第18-25页,立信会计出版社,2005年版。
②路晓燕(2006)从非流动资产的重估增值、资产减值和其他非金融工具项目三个类别对此进行了较详细的描述,具体可参阅“公允价值会计的国际应用”,《会计研究》2006年第4期。
①具体可参阅唐予华、李明辉著,《内部会计控制与会计信息质量研究》第48-54页,中国财政经济出版社,200年版。
①有关公司治理研究的综述可参阅郑红亮等(2000)、姚伟等(2003)和姜国华等(2006)。
②具体可参阅张维迎著《企业理论与中国企业改革》第30-52页、第58-68页,北京大学出版社,1998年版。
③具体可参阅李维安注《中国公司治理原则与国际比较》第206-207页,中国财经出版社,2001年版。
③具体可参阅本文“2.2.2”.这里不再赘述每一种观点。
③综合收益(comprehensive income),或称全面收益,与传统净收益的根本区别在于确认未实现利得和损失,这此未实现项目是在脱离历史成本计量后的再确认阶段形成的。具体可参阅谢诗芬著,《高级财务会计问题研究》第178-192页,西南财经大学出版社,2000年版：程春晖著,《全面收益会计研究》第106-135页,东北财经大学出版社,2000年版。
①有关不完全契约理论研究的综述可参阅杨瑞龙、聂辉华(2006),“不完全契约理论：一个综述”,《经济研究》2006年第2期。
②瓦茨(Watts,2003)认为,影响公司的契约主要有四种形式：公司契约(包括股权、薪酬和债权契约)、税收契约、政府官职契约和诉讼类契约。从契约的角度来看,治理机制可以分为两个力面：明确契约关系的治理和弹性治理。对于前者,治理效率就在于契约的有效履行；对于后者,治理效率主要在于剩余权利的合理配置。二者的有机结合构成公司治理效率的基础。
③具体可参阅夏恩·桑德(美)著、方红星等译,《会计与控制理论》第19-20页,东北财经大学出版社,2000年版。
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①转引自黄世忠“公允价值会计：面向21世纪的计量模式”,《会计研究》1997年第12期。
②具体可参阅常勋著,《财务会计四大难题》第3-4页,立信会计出版社,2005年版。
③具体可参阅谢诗芬著,《公允价值：国际会计前沿问题研究》第386-391页,湖南人民出版社,2004年版：以及汪祥耀等著,《与国际财务报告准则趋同——路径选择与政策建议》第233页,立信会计出版社.2006年版。
①通过中国期刊网(www.cnki.net) (?)安“篇名”检索标题中包含“公允价值”的论文,新准则发布前总共有224篇,而新准则发布后(截止到2009年2月)为1482篇；按“关键词”检索结果数量更多,新准则发布前总共有2235篇,而新准则发布后(截止到2009年2月)为6732篇：以《会计研究》杂志为例,新准则发布前期刊发了研究公允价值问题的论文12篇,而新准则发布后(截止到2009年3月)为35篇。刘浩、孙铮(2008)认为,公允价值会计研究应源于我国实践背景,单纯模仿西方己有的文献,可能无法触及中国会计问题的关键。
②转引自王宏(2008),西南财大博士学位论文《基于国际视野与科技发展的我国内部控制体系研究》。
①当时NCFR的主席是James Treadway,故有此称。
②为了避免较多重复,这些报告的具体内容将在下文“文献综述”部分详细介绍。
①我国学者对FAS157进行了相应介绍,如于永生(2007),“美国公允价值计量准备评介”,《会计研究》2007年第10期：葛家澍(2007),“关于在财务会计中采用公允价值的探讨”,《会计研究》2007年第11期。
①2007年4月18日,PCAOB就会计公司执行第2号审计准则的情况发布检查报告,重点关注四个方面的问题：财务报表山脊与内部拧制审计的结合程度、审计师是否运用了自上而下的测试方法、审计盛是否运用了以风险评估为导向的市计方发、审计师是否有效利用了他人的工作成果。PCAOB认为,第2号审计准则有助于提高审计效率,但也存在进一步完善的空间。
②其中文译本可参阅张宜霞译,《与财务报表审计相结合的财务报告内部控制审计》,东北财经大学出版社,2008年版。
①《中华人民共和国会计法》制定于1985年,于1993年第一次修订,此次为第二次修订。
①具体可参阅常勋著,《财务会汁四大难题》第18-25页,立信会计出版社,2005年版。
②路晓燕(2006)从非流动资产的重估增值、资产减值和其他非金融工具项目三个类别对此进行了较详细的描述,具体可参阅“公允价值会计的国际应用”,《会计研究》2006年第4期。
①具体可参阅唐予华、李明辉著,《内部会计控制与会计信息质量研究》第48-54页,中国财政经济出版社,200年版。
①有关公司治理研究的综述可参阅郑红亮等(2000)、姚伟等(2003)和姜国华等(2006)。
②具体可参阅张维迎著《企业理论与中国企业改革》第30-52页、第58-68页,北京大学出版社,1998年版。
③具体可参阅李维安注《中国公司治理原则与国际比较》第206-207页,中国财经出版社,2001年版。
③具体可参阅本文“2.2.2”.这里不再赘述每一种观点。
③综合收益(comprehensive income),或称全面收益,与传统净收益的根本区别在于确认未实现利得和损失,这此未实现项目是在脱离历史成本计量后的再确认阶段形成的。具体可参阅谢诗芬著,《高级财务会计问题研究》第178-192页,西南财经大学出版社,2000年版：程春晖著,《全面收益会计研究》第106-135页,东北财经大学出版社,2000年版。
①有关不完全契约理论研究的综述可参阅杨瑞龙、聂辉华(2006),“不完全契约理论：一个综述”,《经济研究》2006年第2期。
②瓦茨(Watts,2003)认为,影响公司的契约主要有四种形式：公司契约(包括股权、薪酬和债权契约)、税收契约、政府官职契约和诉讼类契约。从契约的角度来看,治理机制可以分为两个力面：明确契约关系的治理和弹性治理。对于前者,治理效率就在于契约的有效履行；对于后者,治理效率主要在于剩余权利的合理配置。二者的有机结合构成公司治理效率的基础。
③具体可参阅夏恩·桑德(美)著、方红星等译,《会计与控制理论》第19-20页,东北财经大学出版社,2000年版。
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