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本文从嵌入性的角度.借鉴社会学家吉登斯的“结构化”理论和社会秩序论,构建了以会计目标为导向机制,以财务报告质量为评价机制,由强制性制度的威慑机制、市场需求的激励机制、公司激励和会计监督机制,以及会计资源的支持机制构成约束机制的会计准则执行机制框架。采取历史分析的方法追溯该框架的产生和发展过程,提出会计准则执行机制框架四个特点和演变趋势。最后,以我国会计准则执行机制整体效应分析为例,说明该研究的理论和应用价值。
From the perspective of embedding, the dissertation refers to the theory of “structuring” and social order of the sociologist Giddens and constructs a system based on the accounting goal-oriented mechanism, the financial reporting quality as the evaluation mechanism, and the deterrence of the mandatory system Mechanism, incentive mechanism for market demand, corporate incentive and accounting supervision mechanism, and accounting resource support mechanism constitute the binding mechanism of the accounting standards implementation mechanism framework. Adopting the method of historical analysis, we traced the process of the emergence and development of the framework and proposed four characteristics and evolutionary trends of the framework of the implementation of the accounting standards. Finally, taking the overall effect analysis of China’s accounting standards enforcement mechanism as an example, the theory and application value of the research are illustrated.