基本信息出版社：中国人民大学出版社
页码：174 页
出版日期：2009年01月
ISBN：7300101321/9787300101323
条形码：9787300101323
版本：第3版
装帧：平装
开本：16
正文语种：英语
丛书名：当代世界学术名著
外文书名：Financial Reporting:An Accounting Revolution(Third Edition)

内容简介 《财务呈报:会计革命》被誉为“当代最有影响的会计学著作之一”。作者在前两版主要侧重于从信息观视角讨论财务呈报，较多依据基于盈余计价方法的研究，第3版则拓宽到了资产负债表视角的研究。《财务呈报:会计革命》针对财务呈报方式提出了一系列现实的建议和前瞻性的理论，突出揭示了非财务数据、前瞻性数据和公允价值数据可以看做财务呈报自然拓展的主题。《财务呈报:会计革命》论证严谨，大量运用实证研究成果，清晰、精辟地介绍了20世纪60年代前后会计理论界和实务界对会计目标认识的重大改变，是会计学术研究的重要读物。
作者简介 威廉H比弗（William H．Beaver）。斯坦福大学会计学教授。曾在Journal D，Accounting Research等顶级期刊发表学术论文50余篇。1 969年、1979年、1983年三度获得美国注册会计师协会（AICPA）会计文献杰出贡献奖；1985年获Wildmarl杰出研究奖；1990年获美国会计学会杰出教育家奖；1996年因“开创会计学中资本市场研究先河”而入选美国会计学会“名人堂”。
编辑推荐 《财务呈报:会计革命》的特色在于：
（1）作者将会计价值观从计量观到信息观的转变评价为一场深刻的会计革命。计量观产生于完美和完全市场，核心思想是以会计收益准确反映经济收益。信息观则放宽了对完美和完全市场的假设，将会计呈报的功能仅定位在提供能够改变投资者未来预期的增量信息上。
（2）深入阐述了财务呈报有待深入研究的两个基础问题：一是处于现行财务会计结构中心位置的应计制会计的功用问题，二是作为财务呈报环境主要构成的财务呈报规范的功用问题。
（3）《财务呈报:会计革命》旨在在会计的历史与未来之间架起一座桥梁。书中系统梳理并总结了近30年来的会计实证研究的成果，对深入理解财务呈报与证券市场之间的关系具有“概念框架”式的指导意义。
——郭道扬
威廉H比弗是美国当代著名的会计学家和教育家，是推动实证会计研究产生和发展的重要奠基人之一。其代表作《财务呈报：会计革命》立足于现实的经济环境，创造性地提出了会计价值观的范式变革，是一本具有很高学术价值的经典会计学著作。其立论深刻，论证严谨，结论可靠。
目录
前言
第1章 革命
第2章 信息
第3章 确定性
第4章 不确定性
第5章 证据
第6章 市场效率
第7章 规范
……
序言 As I indicated in the previous editions, I am indebted to the late Sid Cottle, whocoauthored Security Analysis with Benjamin Graham and David Dodd, for first sug-gesting that the changes in perspective regarding financial statements were revolu-tionary. The revolution began in the mid-1960s and a question arises whether it isstill appropriate to refer to an accounting revolution. Although the transition is byno means complete, the conceptual shifts in recent years have been milder.
In discussing this issue with others, some suggested that the series of politicalevents in France that began in 1789 is still called the French Revolution, eventhough the transition to democratic forms of government is largely complete. Itrefers to a historical period that is dominated by changes in perspective of gover-nance. At the risk of mystifying the younger readers, who have known only thepostrevolutionary period, I have decided to still refer to these changes in perspectiveas an accounting revolution.
Of course, the revolution is not complete, particularly in the regulatory processesfor financial reporting. In retrospect, the revolution was much more of an academicrevolution and reflected a major shift to an informational perspective accompanied by asubstantial explosion of empirical research that adopted an informational perspective.Much of the regulatory rhetoric is still the language of measurement, and recently wehave seen an expansion of research that embraces a measurement perspective.
文摘 This chapter explores the implications that financial statement data is to provide in-formation useful to investors, creditors, and others. The discussion begins with thecontext of an individual user of financial statement data, and the analysis is then ex-tended to a multiperson setting. Each setting will be general, characterizing the roleof any type of information, of which financial reporting is one example. For illustra-tive purposes, the user context chosen here will be that of the common stock in-vestor （hereafter, simply investor）.
The chapter consists of two major parts: （1） information in a single-personsetting in which the investor is used to illustrate the role of information, and （2） in-formation in a multiperson setting in which other investors and other constituenciesare also considered.
The single-person setting is a natural prelude to the multiperson setting. Manyof the intuitive notions about the value of financial information are based on a sin-gle-person setting （for example, if additional disclosure is cosfless, more is at leastas good as less）. It provides a benchmark for showing how the iole of informationchanges or expands when a multiperson context is adopted.
The chapter begins by illustrating the role of information for a single investor.A simple illustration is provided, and implications are discussed. A key feature isIThe investor's decision is a primary orientation of the FASB （FASB 1978） and the Securities Acts of1933 and 1934 （SEC 1977）. Other users include creditors, bondholders, potential acquiring firms （for ex-ample, takeovers）, employees and governmental organizations, consumers, and "public interest" groups.among others.that the value of information is personal and subjective and can vary across in-vestors as their personal characteristics differ.
A multiperson setting introduces several additional aspects or effects of infor-mation. In a multiperson setting, a key feature is that the economic consequen
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