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美国安然公司会计造假事件再次引发了人们对会计准则制定模式的探讨:会计准则究竟应当以规则为导向,还是以原则为导向。关于两种制定模式孰优孰劣,人们议论纷纷。在诸多言论中,似乎有一种倾向性的意见,即会计准则制定模式应当以原则为导向。笔者认为,判断会计准则优劣的主要标准是按照这种会计准则编制的财务报告是否真实地反映了企业的财务状况和经营成果,能否为信息使用者提供对决策有用的会计信息。本文试从会计信息质量特征的角度对会计准则制定模式进行浅析,进而指出这一讨论对我国财务会计规范的启示。
Enron accounting fraud in the United States once again led to the development of accounting standards for the mode of discussion: whether the accounting standards should be guided by the rules, or guided by the principle. There are many people talking about which one of the two modes is better. There seems to be a tendency in many statements that accounting standards should be modeled on principles. The author believes that the main criterion for judging the pros and cons of accounting standards is whether the financial reports prepared in accordance with these accounting standards truly reflect the financial status and operating results of enterprises and whether it can provide information users with useful accounting information for decision-making. This paper tries to analyze the mode of accounting standards from the perspective of accounting information quality characteristics, and then points out the enlightenment of this discussion on China’s financial accounting standards.