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会计准则一度被人们视为“检验实务的标准和未来实务改良的指针”。这种就准则论准则的技术观,对会计准则理论框架的建立起到了巨大的作用,但是它导致了对会计准则体系技术上的刻意追求,而忽视了外部因素对会计准则制定的影响。事实上,会计准则作为会计信息生成与提供的规范,不是一种纯粹的技术手段,而是一种具有经济后果的制度。不同的准则会产生不同的信息,影响不同经济主体的利益。会计准则的经济后果观为人们认识会计准则开辟了新视角。因而会计准则的制定者在制定会计准则时应当考虑会计准则的微观和宏观经济后果,通过会计
Accounting standards were once regarded by people as “the standard of inspection practice and the indicator of future practice improvement”. This kind of technical view on criterion theory plays a huge role in establishing the theoretical framework of accounting theory. However, it leads to the technical pursuit of the accounting criterion system, while ignoring the influence of external factors on the formulation of accounting standards. In fact, accounting standards as accounting information generated and provided norms, not a purely technical means, but a system with economic consequences. Different standards will produce different information, affecting the interests of different economic subjects. The economic consequences of accounting standards has opened up a new perspective for people to recognize accounting standards. Therefore, when formulating accounting standards, the makers of accounting standards should consider the micro and macroeconomic consequences of accounting standards,