信息报告、成本约束与存货计价的会计准则安排——基于循环效应的FIFO与LIFO的一项实验逻辑

发布时间：2018-05-15 16:09

本文选题：信息报告 + 成本约束　；参考：《财经理论与实践》2013年02期

【摘要】：现有研究表明,先进先出法(FIFO)与后进先出法(LIFO)会产生不同的资产与盈余报告,且在税收管理和盈余管理上,后进先出法容易诱发报告主体的节税筹划与LIFO清算。但从实验逻辑上看,两法各自会产生好品循环效应与坏品循环效应,两种效应又分别表征为价值前置与价值沉淀显示机制,后进先出法也因此具有更加深刻的资产信息报告价值与市场信息传达价值,两法互斥会面临税收监管、盈余信息监管与资产信息报告、市场信息传达的两难选择。理论分析与相关证据也表明,受契约成本等成本约束,后进先出法对节税筹划与LIFO清算的诱发往往成为一种理论假定而不是实际结果,因而取消后进先出法的现行会计准则安排仍然不能诠释制度的最优均衡。
[Abstract]:Current studies show that first-in-first-out (FIFO) and last-in-first-out (LIFO) can produce different asset and earnings reports, and in tax management and earnings management, LIFO can easily induce tax saving planning and LIFO liquidation of reporting subjects. But from the logic of the experiment, the two methods can produce the circulation effect of good goods and bad goods respectively, and the two effects are represented as the display mechanism of value preposition and value precipitation, respectively. As a result, LIFO has a more profound value of asset information reporting and market information transmission, the two methods will face tax supervision, surplus information supervision and asset information reporting, market information communication dilemma. Theoretical analysis and relevant evidence also show that, under the constraints of contract cost and other costs, the inducement of LIFO to tax saving planning and LIFO liquidation is often a theoretical assumption rather than a practical result. Therefore, canceling the current accounting standard arrangement of LIFO still can not explain the optimal equilibrium of the system.
【作者单位】：辽宁大学商学院;沈阳抗生素厂财务部;
【基金】：辽宁省社科联2013年度辽宁经济社会发展立项课题(2013lslktzijjx-30) 辽宁省教育厅2012年科学研究项目(W2012002)
【分类号】：F233

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