本文关键词：会计准则变革对企业理念与行为影响的多视角分析，由笔耕文化传播整理发布。
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2015年2期
会计准则变革的非预期效应理论框架构建
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摘要
会计准则变革不仅对财务报告和资本市场产生预期影响,而且对企业契约、经营方式与投资行为、宏观经济与社会等产生重要影响.本文以制度变迁的影响理论、经济后果理论和外部性理论为基础,根据会计准则变革的目标和相关经验证据,界定了会计准则变革的预期效应与非预期效应,构建了会计准则变革的非预期效应系统框架,包括未实现的预期效应、后续间接效应、超出效应和事前效应四个方面,分为微观非预期效应和宏观非预期效应两个层次,并对未来研究提出了一些思路和建议.本文构建的理论框架,对于界定会计学本质及范畴,拓展会计研究领域,完善会计准则的制定等具有重要的价值.
作者
张先治
晏超
作者单位
东北财经大学会计学院/中国内部控制研究中心 116025
刊期
2015年2期
PKU
CSSCI
关键词
会计准则变革
非预期效应
理论框架
经济后果
外部性
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这不同于直接效应与非直接效应的二元划分,直接效应是会计准则变革直接对财务报告的影响,而进一步以财务报告为基础的相关效应为非直接效应,根据我们的划分,部分非直接效应也可能是预期效应.
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本文关键词：会计准则变革对企业理念与行为影响的多视角分析，由笔耕文化传播整理发布。
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