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2006年2月15日,财政部发布了由1个基本准则和38项具体准则组成的会计准则体系,宣告我国会计准则体系建设进入一个加速发展的新阶段。随着外部经济环境的变化,我国将会出台越来越多的会计准则以规范企业财务行为,但过于具体、狭窄、严格的会计准则将会导致超载并给会计人员和会计信息使用者造成沉重负担。因此,如何防范准则超载,是一个值得研究问题。美国是会计准则超载问题最突出的国家,同时也是对该问题研究最早的国家。本文介绍了美国会计准则超载问题的研究现状以及为会计准则减负所做的努力,并以此为基础,进一步提出了有助于我国建设高质量会计准则体系的几点建议。
On February 15, 2006, the Ministry of Finance issued the accounting standards system consisting of a basic standard and 38 specific standards, announcing that our country’s accounting standards system has entered a new phase of accelerated development. As the external economic environment changes, more and more accounting standards will be promulgated in our country to regulate the financial behavior of enterprises. However, too specific, narrow and strict accounting standards will cause overloading and cause heavy losses to accountants and users of accounting information burden. Therefore, how to prevent overloading of standards is a worthwhile research problem. The United States is the most prominent country in the accounting standard overload problem and also the earliest country to study the issue. This paper introduces the research status of the accounting standards overloading in the United States and the efforts made to reduce the burden on the accounting standards. Based on this, the author also puts forward several suggestions that will help to build a high quality accounting standards system in China.