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会计准则的制定是经济过程与政治过程的结合,即资本市场力量与经济后果效应的结合。这意味着基于利益驱动和环境冲突所引发的会计管制与集团游说不可避免,在很大程度上,这推动了会计处理方法与财务报告模式的演进。以决策有用论为基础的信息观给我们的启示是会计信息的经济含量重于披露形式,因此,附属披露(表外附注及补充披露)通过对经济活动实质和背景的规范与延伸,在这一演进过程中为减轻信息契约摩擦提供了一个缓冲空间。一、附属披露的“延展性”从会计信息的技术质量看,附属披露体现了“延展性”。安然事件后,“五大”的首席执行官2001年12月4日发表联合声明,指出了美国现行会计准则的缺陷并对如何提高财务报告质量提出3点建议:
Accounting standards are the combination of economic process and political process, that is, the combination of capital market forces and economic consequences. This implies that accounting controls and group lobbying, triggered by interest-driven and environmental conflicts, are inevitable, and this has, to a large extent, contributed to the evolution of accounting methods and financial reporting models. The enlightenment from the view of information based on the theory of decision-making is that the economic content of accounting information is more important than the form of disclosure. Therefore, the subsidiary disclosure (off-balance sheet and supplementary disclosure), through the specification and extension of the substance and background of economic activity, An evolutionary process provides a buffer for alleviating information contract friction. First, the subordinate disclosure “ductility ” From the technical quality of accounting information, subsidiary disclosure reflects “ductility ”. After the Enron Incident, the chief executive of the “Big Five” issued a joint statement on December 4, 2001, pointing out the shortcomings of the current accounting standards in the United States and making 3 suggestions on how to improve the quality of financial reports: