会计准则运行主体及其互动机制研究

发布时间：2018-02-04 09:01

  本文关键词： 会计准则 会计准则运行主体 互动机制　出处：《会计研究》2017年08期 　论文类型：期刊论文

【摘要】：会计准则作为利益相关者长期重复博弈的结果,其运行过程中主体的充分参与和信息沟通有利于提高准则制定的质量和执行的效果,因此主体间的互动如何影响和推动会计准则的完善与发展值得深入研究。按照准则的运行流程和主体权责范围,本文将会计准则运行主体分为制定主体、执行主体和监管主体,对主体间互动机制的作用路径与实践表现进行了研究,以证监会的"监管报告"为例着重分析了制定主体与监管主体的互动关系,探讨了我国会计准则运行主体互动机制存在的价值与意义,最后结合我国会计准则运行主体互动机制的现状,从机构设置、权责安排和对话机制推进上对未来完善我国会计准则运行主体互动机制提出了一些建议。
[Abstract]:As the result of long-term repeated game among stakeholders, the full participation of the main body and the communication of information in the process of operation of accounting standards are helpful to improve the quality of the standard formulation and the effect of implementation. Therefore, the interaction between the subjects how to affect and promote the improvement and development of accounting standards is worth further study. According to the operation process of the standards and the scope of the subject's rights and responsibilities, this paper divides the operating subjects of accounting standards into the formulation subjects. Executive and regulatory subjects, the interaction mechanism between the main role of the path and practical performance of the study, with the Securities Regulatory Commission's "regulatory report" as an example to focus on the development of the main body and the main body of the interaction between the regulatory body. This paper probes into the value and significance of the interactive mechanism of the operating subject of accounting standards in our country. Finally, combining with the present situation of the interactive mechanism of the subject in the operation of accounting standards in China, the author sets up the mechanism from the organization. This paper puts forward some suggestions on how to improve the interaction mechanism of the operating subjects of accounting standards in the future in terms of the arrangement of rights and responsibilities and the promotion of dialogue mechanism.
【作者单位】： 东北财经大学会计学院/中国内部控制研究中心;
【基金】：财政部全国会计科研课题重点项目“财务会计概念框架与财务报告质量互动研究”(2015KJA001)的阶段性研究成果 国家自然科学基金项目(71272051)的资助
【分类号】：F233
【正文快照】： 一、引言会计准则作为会计信息的质量标准,服务于经济活动并对企业经营起到一定的规范性作用,其质量的高低不仅影响微观的企业财务报告质量,还对宏观的投资者保护环境起到基础性作用(Zhang,2013)。反复出现的财务欺诈、会计舞弊已经成为影响市场经济稳定与发展的重要问题(张嘉，

本文编号：1489871