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会计准则实施的结果将影响到国民经济的稳定运行,因此在每次金融危机或经济危机期间,会计准则都会受到社会的指责。要更好地促进国民经济的稳定发展,会计准则的相关研究就不能停留在争论的技术层面,而应该对准则赖以产生的管制制度进行反思。事实上,通过总结现有理论对会计准则管制的理解,并对管制中的寻租、投票规则和价值判断问题进行考察,我们不难发现,会计准则管制机构应该坚持公平优先这一原则,并将这一原则切实融入会计准则制定中,只有如此才能解决社会对会计准则频频爆发的争论,从而使得会计准则能更好地为国民经济发展服务。
As a result, the implementation of accounting standards will affect the stable operation of the national economy. Therefore, accounting standards will be criticized by the society during each financial crisis or economic crisis. To better promote the steady development of the national economy, the relevant research on accounting standards can not stop at the controversial technical aspects, but should reflect on the regulatory system upon which the guidelines are based. In fact, by summarizing the existing theories on the understanding of accounting standards and examining rent-seeking, voting rules and value judgments in the regulation, we can easily find that the accounting standards regulatory agencies should adhere to the principle of fairness and prioritization To integrate this principle into the development of accounting standards, the only way to solve the social controversy over the frequent issuance of accounting standards, so that accounting standards can better serve the national economic development.