我国会计准则被“强制”国际趋同了吗

发布时间：2018-03-15 18:11

本文选题：会计准则趋同　切入点：强制性制度变迁　出处：《财会月刊》2015年13期 　论文类型：期刊论文

【摘要】：在会计准则国际趋同大势已定、我国准则持续跟进修订的形势下,关于会计准则趋同仍存在诸多争议。本文首先运用制度变迁相关理论对"强制性趋同"争议进行澄清,即会计准则国际趋同理论上属于诱致性制度变迁;进而将会计准则国际诱致性趋同纳入我国会计制度强制性变迁的范畴之中,结合不同制度变迁方式的优劣与现实情况对"强制性趋同"的质疑进行进一步思考:国际视野下,基于诱致性制度变迁的谈判成本和外部性问题,对会计准则诱致性趋同过程中利益分配的"非对称性"进行提醒;国内视野下,基于强制性制度变迁违背了一致同意原则,对会计准则强制性趋同过程中政府制度供给和基层需求、执行效率的关系进行审视,得出研究启示。
[Abstract]:Under the situation that the international convergence of accounting standards has been established and the standards of our country have been continuously revised, there are still many disputes about the convergence of accounting standards. Firstly, this paper clarifies the "mandatory convergence" dispute with the relevant theory of institutional change. That is, the international convergence of accounting standards belongs to the inductive institutional changes in theory, and then the international convergence of accounting standards is brought into the category of mandatory changes of accounting systems in China. Considering the merits and demerits of different institutional changes and the actual situation, this paper makes further reflection on the challenge of "mandatory convergence": from the international perspective, the cost and externality of negotiation based on induced institutional change are discussed. This paper reminds the "asymmetry" of benefit distribution in the process of induced convergence of accounting standards. In the domestic field of view, the change of compulsory system violates the principle of unanimous agreement. In the process of mandatory convergence of accounting standards, the relationship between the supply of government system, the demand of basic level and the efficiency of execution is examined, and the research enlightenment is obtained.
【作者单位】：国家电网公司辽宁省电力有限公司;国家电网公司辽阳供电公司;
【分类号】：F233

【共引文献】