中国会计准则制定方法研究

发布时间：2018-07-23 14:49

【摘要】：2001年安然破产事件的突然发生让各界人士震惊,它的发生不但使安然公司走向灭亡,同时财务账目问题也使当时位列世界第一的安达信会计师事务所走向衰败,这其中重要的导火索就是安然公司的假账问题。该公司的财务人员运用娴熟的财务知识,联合了安达信的审计人员,利用了会计准则的漏洞虚报利润,隐瞒巨额债务。安然公司的倒闭不但给投资者带来了巨大的损失,同时更为重要的是使人们意识到了完善的会计准则的重要性,而会计准则的完善需要使用正确的会计准则制定方法,因此需要对会计准则制定方法进行研究。会计准则制定方法分为两种方法：原则导向制定方法和规则导向制定方法。以原则为导向的会计准则制定方法运用了实证分析的方法,虽然能精确反映公司财务的实质,但是不太偏重会计从业者伦理学方面的要求。以规则为导向的制定方法运用了规范分析的方法,对会计从业者提出了很高的伦理学方面的要求,但是对公司财务实际运行状况等缺乏精确的分析。因此,在解决会计准则制定方法的问题上要将实证分析与规范分析结合起来,科学哲学是对科学进行反思的一门哲学分支。而会计学是科学的一个分支。所以,科学哲学有助于对会计学及其会计准则制定方法进行反思。一方面,运用科学哲学分析了原则导向准则和规则导向准则制定方法的优缺点,并且分别以英国和美国会计准则制定方法为例,进行了详细的分析。另一方面。通过科学哲学的发展史的考察,尤其是对实证主义向历史主义科学哲学转变的具体分析。得出实证分析和规范分析相结合的必然性。最终论述了会计准则制定方法即原则导向制定方法和规则导向制定方法相结合的科学哲学依据。中国会计准则体系主要是以会计规则导向制定方法,因而缺乏原则导向制定方法的优点。根据科学哲学的观点,本文重点分析了会计规则导向制定方法存在的问题及解决的对策。具体来说,本文的结构如下：第一章为绪论。本章是对选题的研究背景、研究意义等进行了简要的概述。第二章重点阐述了会计准则的概念、制定方法的种类和科学哲学对其的影响。会计准则是规范会计账目核算、会计报告的一套文件,是会计人员从事会计工作的规则和指南。会计准则制定方法可分为两种：原则导向制定方法、规则导向制定方法。这两种方法深受科学哲学的影响,通过科学哲学对实证分析和规范分析关系的分析,得出实证分析和规范分析相结合才是最佳制定方法,这就要求将原则导向和规则导向这两种制定方法相结合。第三章是对会计准则制定方法的反思。依据科学哲学,分别对会计准则制定方法——原则导向方法和规则导向方法进行了详细的分析,这也论证了这两者相结合的区别性。第四章为英国会计准则导向存在的问题研究。英国会计准则制定方法是以原则为导向的制定方法,主要运用了实证分析,因此存在着一定的缺陷,即缺乏规范细则等。通过科学哲学中实证分析与规范分析相结合思想,把规则导向制定方法融入进英国会计准则制定中,进而来解决英国制定中存在的问题。第五章为美国会计准则制定方法的问题研究。美国会计准则制定方法以规则为导向,主要运用的是规范分析方法,导致出现了不能精确反应会计实质等问题。根据科学哲学中的实证分析和规范分析相结合,来解决美国会计准则制定存在的问题。美国会计准则导向的研究同样对我国的会计准则制定导向具有重要的借鉴意义,因为我国的会计准则制定导向同美国的极为相似,都是以规则为导向的制定方法。第六章为中国会计准则制定方法的问题研究。中国的规则制定方法主要以规范分析为主,因而存在不能精准真实反映公司财务情况的问题,根据科学哲学中实证分析和规范分析相结合的思想,将原则导向与规则导向相结合解决存在的问题。通过对会计从业人员的调查结合中国的实际国情,说明了中国的会计准则规范制定方法的确存在着不能精准真实反映公司财务情况的问题,从而更加印证了两种方法相结合的重要性。本文的特色有：科学哲学中实证分析与规范分析相结合的方法,以此解决会计准则制定方法中存在的问题；其次,还采用了对比分析法,将英国和美国的制定方法进行比较,提出更合理的中国会计准则制定方法；最后,对中国会计从业人员进行了实际调研,印证了中国应将原则导向制定方法与规则导向制定方法相结合的思想。
[Abstract]:The sudden occurrence of Enron bankruptcy in 2001 shocked people from all walks of life. It not only caused the Enron Corp to die, but also the financial account problem made the world's first Andersen accounting firm decline. The important fuse was the Enron Corp's false account problem. The company's financial staff used the adept. The financial knowledge of maturing, combined with Adachi Nobu's auditors, uses the loopholes in the accounting standards to disclose profits and concealment of huge debts. The failure of the Enron Corp has not only brought huge losses to investors, but also more important is to make people realize the importance of perfect accounting standards, and the perfection of accounting standards needs to be used positive. Therefore, it is necessary to study the accounting standard setting method.
The method of accounting standards formulation is divided into two methods: the principle oriented formulation method and the rule oriented formulation method. The principle oriented accounting standard formulation method uses the empirical analysis method. Although it can accurately reflect the essence of the company's finance, it does not attach much importance to the requirements of the accounting practitioners' ethics. The method uses the method of normative analysis and puts forward high ethical requirements for accountants, but it lacks accurate analysis of the actual operating condition of the company. Therefore, it is necessary to combine the empirical analysis with the normative analysis in solving the problems of accounting standards formulation. A branch of philosophy. Accounting is a branch of science. So philosophy of science helps to reflect on accounting and its accounting standards. On the one hand, it uses philosophy of science to analyze the advantages and disadvantages of principle oriented and rule oriented guidelines, and the United Kingdom and American accounting standards, respectively. For example, a detailed analysis is carried out. On the other hand, through the investigation of the history of the development of philosophy of science, especially the concrete analysis of the transformation from positivism to the historical philosophy of science, the inevitability of combination of empirical analysis and normative analysis is obtained. Finally, the principle oriented method and rule oriented system of accounting standards formulation is finally discussed. The scientific philosophical basis of combination of definite methods.
China's accounting standards system is mainly based on the accounting rules to formulate methods, and therefore lacks the advantages of the principle oriented formulation method. According to the philosophy of science, this paper focuses on the analysis of the existing problems and solutions of the accounting rule oriented formulation methods.
Specifically, the structure of this article is as follows: the first chapter is an introduction. This chapter is a brief overview of the research background and research significance of the topic.
The second chapter focuses on the concept of accounting standards, the types of formulating methods and the impact of the philosophy of science on them. Accounting standards are standard accounting accounts accounting, a set of documents of accounting reports, rules and guidelines for accountants to engage in accounting work. The methods of making accounting standards can be divided into two kinds: principle oriented formulation method and rule oriented method. The two methods are deeply influenced by the philosophy of science. Through the analysis of the relationship between the empirical analysis and the normative analysis by the philosophy of science, it is concluded that the combination of empirical analysis and normative analysis is the best method of formulation, which requires the combination of the principle oriented and rule oriented two kinds of formulating methods.
The third chapter is a reflection on the method of formulating accounting standards. According to the philosophy of science, this paper makes a detailed analysis of the methods of formulating accounting standards, the principle oriented method and the rule oriented method, which also demonstrates the difference of the combination of the two.
The fourth chapter is the study of the problems in the guidance of the British accounting standards. The British accounting standards formulation method is a principle oriented method, mainly using the empirical analysis, so there is a certain defect, that is, the lack of rules and regulations. Through the combination of empirical analysis and normative analysis in the philosophy of science, the rule oriented formulation is made. The method is integrated into the British accounting standards formulation, and then to solve the problems existing in the British formulation.
The fifth chapter is the study of the accounting standards formulation in the United States. The American accounting standards formulation method is guided by the rules, and the main use is the normative analysis method, which leads to the emergence of the problems that can not reflect the essence of accounting accurately. According to the combination of empirical analysis and normative analysis in the philosophy of science, the existence of American accounting standards is solved. The study of American accounting standards is also of great significance to the guidance of China's accounting standards formulation, because the orientation of accounting standards in our country is very similar to that of the United States, and it is a rule oriented method.
The sixth chapter is the study of China's accounting standards setting method. China's rule making method is mainly based on normative analysis, so there is a problem that can not accurately reflect the financial situation of the company. According to the thought of combining the empirical analysis and the normative analysis in the philosophy of science, the principle orientation and the rule orientation are combined to solve the existing problems. Through the investigation of the accountants and the actual conditions of China, it shows that the method of formulating accounting standards in China does not accurately reflect the financial situation of the company. Thus, the importance of the combination of the two methods is more confirmed.
The characteristics of this paper are: the combination of empirical analysis and normative analysis in the philosophy of science to solve the problems in the accounting standards formulation. Secondly, a comparative analysis is adopted to compare the formulation of the United Kingdom and the United States, and to put forward a more reasonable method for formulating China's accounting standards; finally, the accounting practice in China is made. The actual investigation has confirmed that China should combine the principle oriented approach with the rule oriented approach.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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