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会计作为一个信息系统,其存在的理性在于:各利益相关者将利用其产品——财务信息做出相关决策。那么,作为规范会计信息生成的会计准则的改变,不可避免会影响相关的决策行为.进而影响各相关方利益的分配与社会资源配置的效率,也即会计准则具有“经济后果”。会计准则的经济后果存在三种情况:“中性经济后果”、“良性经济后果”和“恶性经济后果”,即所谓的“三分法”在会计确认与计量层次上,应确保“中性经济后果”以客观、公允地反映企业价值信息:而在会计报告层次上,应充分考虑“良性经济后果”,遏制“恶性经济后果”,从而为提供高质量的会计信息打下基础。
Accounting as an information system, its rationale lies in that all stakeholders will use their products - financial information to make relevant decisions. As a result, the change of the accounting standards that regulate the generation of accounting information will inevitably affect the related decision-making behavior, which in turn will affect the distribution of interests of all stakeholders and the efficiency of allocation of social resources, that is, the accounting standards have “economic consequences.” The economic consequences of accounting standards, there are three situations: “neutral economic consequences”, “benign economic consequences” and “vicious economic consequences”, the so-called “trichotomy” at the level of accounting recognition and measurement should ensure that “neutral Economic Consequences ”to objectively and fairly reflect the enterprise value information: At the level of accounting reports,“ benign economic consequences ”should be fully considered to curb the“ vicious economic consequences ”so as to lay the foundation for providing high-quality accounting information.