基于金融危机史的会计准则变迁研究

发布时间：2019-06-17 19:22

【摘要】：1637年荷兰郁金香狂热使人们首次尝到投机泡沫所带来的灾难；1720年发生在英国的南海泡沫，让人们充分意识到会计信息真实性的重要性，由此带来审计的萌芽与发展；1929年大萧条，促使“公认会计原则”的诞生；2008年金融危机引发公允价值会计的争论，G20确立建立高质量全球统一会计体系的目标。正如前财政部副部长王军所言：纵观历史，每一次重大金融危机都是一部会计反思史、再造史和创新史。本文即选取金融危机史的视角，研究会计准则的变迁。本文采用规范研究方法。首先，通过对历史上八次重大金融危机进行简要回顾，并分析其各自对会计准则变迁产生的影响，在此基础之上，总结会计准则变迁的一般规律，为全文奠定研究基础。然后，本文运用马克思主义哲学中的历史分析法，将会计准则技术性和社会性两大属性之间的关系，同生产力与生产关系的矛盾运动相结合，阐述金融危机引起会计准则变迁根源的外生性特征；同时，透过现象看本质，运用演化经济学自组织理论，从前提、动力和路径等方面，全面、系统地研究金融危机引起会计准则变迁根源的内生性本质。最后，根据前文研究基础与结论，总结金融危机对会计准则发展的几点启示。本文基于金融危机史的新视角，研究会计准则变迁，取得了一定的研究成果，得出以下研究结论：①会计准则变迁的趋势是国际趋同，变迁的核心是保障会计信息的可靠性；②金融危机引起会计准则变迁的根源，外生性特征表现为社会性拉动技术性的变迁模式，理论上表现为生产关系影响和反作用于生产力的情形；③金融危机引起会计准则变迁的根源，由其内生性本质所决定，即在特定环境作用下会计准则自组织演化过程的一种变迁，，金融危机引起会计准则变迁也可以看作，会计准则自组织演化理论一个有力的客观历史佐证。据前文研究成果，金融危机对会计准则发展具有一定的启示意义：金融危机引起会计准则变迁是会计准则自组织演化过程的外在表现，具有客观性和历史必然性。开放性较高的会计准则系统，在其社会性的强大需求和拉动下，准则作为技术性很强的理论系统而不断走向科学，会计准则对社会经济的推动效率也就越高。尽管在金融危机下，准则的社会性表现得更加强势和突出，但应坚持其客观、公正的技术性这一本质属性，逐渐使会计准则滞后性向前瞻性、科学性和灵活性转变，最大限度减少会计准则给经济发展带来的负面效应，使会计准则更好地服务于社会经济。
[Abstract]:The Dutch tulip frenzy in 1637 made people taste the disaster caused by speculative bubble for the first time; the South China Sea bubble that occurred in Britain in 1720 made people fully aware of the importance of accounting information authenticity, which brought about the germination and development of audit; the Great Depression of 1929 promoted the birth of GAAP; the 2008 financial crisis triggered the debate of fair value accounting, and the G20 established the goal of establishing a high-quality global unified accounting system. As Wang Jun, a former deputy finance minister, put it: throughout history, every major financial crisis is a history of accounting reflection, reconstruction and innovation. This paper selects the perspective of the history of financial crisis to study the changes of accounting standards. In this paper, the normative research method is adopted. First of all, through a brief review of the eight major financial crises in history, and analysis of their respective impact on the changes of accounting standards, on this basis, summarize the general laws of changes in accounting standards, and lay a research foundation for the full text. Then, by using the historical analysis method in Marxist philosophy, this paper combines the relationship between the technical and social attributes of accounting standards with the contradictory movement of productive forces and production relations, and expounds the exogenous characteristics of the root causes of the changes of accounting standards caused by the financial crisis. At the same time, through the phenomenon to look at the essence, the use of evolutionary economics self-organization theory, from the premise, motivation and path, a comprehensive and systematic study of the financial crisis caused by the accounting standards change root of the intrinsic essence. Finally, according to the above research basis and conclusion, this paper summarizes some enlightenments of the financial crisis to the development of accounting standards. Based on the new perspective of the history of financial crisis, this paper studies the changes of accounting standards, and obtains some research results. The following conclusions are drawn: (1) the trend of accounting standards changes is international convergence, and the core of the changes is to ensure the reliability of accounting information; (2) the root of the change of accounting standards caused by the financial crisis, the exogenous characteristics are the change mode of social pull technology, and in theory, it is the influence of production relations and the situation of counteracting on productive forces. (3) the root of the change of accounting standards caused by the financial crisis is determined by its intrinsic nature, that is, a change in the process of self-organization evolution of accounting standards under the action of a specific environment, and the changes of accounting standards caused by the financial crisis can also be regarded as a powerful objective historical evidence of the theory of self-organization evolution of accounting standards. According to the previous research results, the financial crisis has certain enlightenment significance to the development of accounting standards: the change of accounting standards caused by financial crisis is the external manifestation of the process of self-organization evolution of accounting standards, which has objectivity and historical necessity. The accounting standard system with high openness, under the strong demand and pull of its sociality, as a highly technical theoretical system, continues to move towards science, and the higher the efficiency of the accounting standards to promote the social economy. Although under the financial crisis, the social performance of standards is more strong and prominent, but we should adhere to its objective and fair technical attribute, gradually change the lag of accounting standards to forward-looking, scientific and flexible, minimize the negative effects of accounting standards on economic development, and make accounting standards better serve the social economy.
【学位授予单位】：重庆工商大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233;F831.59

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