法律制度、金融预期与会计准则

发布时间：2018-12-31 08:18

【摘要】：借鉴国际会计准则制定而成的我国企业会计准则体系背离了依法记账原则,导致会计报表的法律证据力被大大削弱,这对我国企业经营管理和国民经济管理形成重大挑战。理论界过度迷信美国经验,误把金融分析规则当作会计规则在国内推广,是导致会计报表缺乏法律证据力的根源。国际会计准则并非国际法,公认会计原则也不是美国联邦范围内普遍适用于所有企业的法律,它们不应被用作我国企业会计法规的立法蓝本。我国会计立法不应仅仅盯住发展资本市场并以瓦解民商法与经济法为代价而追求"国际趋同"。为了建设良好的市场法制和稳定的会计制度,我国应根据本国的法律原则尽快完善企业会计法规体系。
[Abstract]:The accounting standard system of Chinese enterprises established by international accounting standards deviates from the principle of keeping accounts according to law, which leads to the weakening of the legal evidence of accounting statements, which poses a great challenge to the management of enterprises and the management of national economy in our country. The excessive superstition of American experience in the theoretical circle and the mistaking of financial analysis rules as accounting rules in China are the root of the lack of legal evidential power in accounting statements. International accounting standards are not international laws, and generally accepted accounting principles are not universally applicable to all enterprises in the United States, and they should not be used as the legislative blueprint of the accounting laws and regulations of Chinese enterprises. China's accounting legislation should not only focus on the development of capital markets and pursue "international convergence" at the cost of disintegrating civil and commercial law and economic law. In order to build a good market legal system and a stable accounting system, our country should perfect the enterprise accounting regulation system as soon as possible according to the domestic legal principles.
【作者单位】：中国人民大学商学院;中国人民大学法学院;
【基金】：国家社会科学基金青年项目“金融衍生工具的交易策略机理及其会计监管法规研究”(07CJY011) 财政部“全国会计学术带头人后备人才培养计划” 教育部“新世纪优秀人才支持计划”
【分类号】：D922.26;F233

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