关于企业会计准则改革的若干思考
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摘要
文章首先回顾了从我国计划经济时期的行业会计制度、改革开放初期引进外资背景下的企业会计制度到1993年企业会计准则体系确立的历史进程。在此基础上,系统总结了企业会计准则在改革发展过程中的主要特征,即与国际会计准则逐渐趋同、母公司报表和合并报表同时披露、以历史成本为主兼顾公允价值。经过20多年的发展,中国逐步建立了符合市场经济要求的、与国际规则趋同的、较为完备的企业会计准则体系,使得相关领域工作者的会计思维实现了从计划经济向市场经济的转变。但现行会计准则还存在一些问题,例如未处理好会计准则制定与会计目标之间关系、部分准则产生了不利的经济后果、未很好地建立会计信息分析方法体系等等。基于上述问题,提出了相应的对策建议。研究结论对中国会计准则改革和会计信息服务实体经济具有积极的启示作用。
This paper first reviews the historical process of Chinese Accounting Standards system,including the initial industry accounting regulations during the period of planned economy,the subsequent"Accounting Regulations for Chinese-Foreign Equity Joint Ventures"and"Accounting Regulations for Foreign-Invested Enterprises"in early period of reform and opening up,and the establishment of enterprise accounting standards system in 1993. On that basis,this paper systematically summarizes the main characteristics of current accounting standards system as achieving convergence with international accounting standards,disclosing both parent company statements and consolidated financial statements,and taking into account both historical cost and fair value while giving priority to historical cost. After the development of two decades,China has gradually established the relatively complete accounting standards system in line with market economy and international rules,which has made the working staff shift their accounting thinking from planned economy to market economy. However,Chinese current accounting standards system still has some problems such as failing to deal with the relationship between accounting standards setting and accounting objectives properly,causing adverse economic consequence,failing to establish a useful accounting information analysis method system,etc. Based on the above problems,this paper puts forward the corresponding suggestion on the countermeasures. The conclusions in this paper have the positive implication for Chinese accounting standards reform and for accounting information to serve the real economy.
This paper first reviews the historical process of Chinese Accounting Standards system,including the initial industry accounting regulations during the period of planned economy,the subsequent"Accounting Regulations for Chinese-Foreign Equity Joint Ventures"and"Accounting Regulations for Foreign-Invested Enterprises"in early period of reform and opening up,and the establishment of enterprise accounting standards system in 1993. On that basis,this paper systematically summarizes the main characteristics of current accounting standards system as achieving convergence with international accounting standards,disclosing both parent company statements and consolidated financial statements,and taking into account both historical cost and fair value while giving priority to historical cost. After the development of two decades,China has gradually established the relatively complete accounting standards system in line with market economy and international rules,which has made the working staff shift their accounting thinking from planned economy to market economy. However,Chinese current accounting standards system still has some problems such as failing to deal with the relationship between accounting standards setting and accounting objectives properly,causing adverse economic consequence,failing to establish a useful accounting information analysis method system,etc. Based on the above problems,this paper puts forward the corresponding suggestion on the countermeasures. The conclusions in this paper have the positive implication for Chinese accounting standards reform and for accounting information to serve the real economy.
引文
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[2]刘玉廷.中国会计改革开放三十年回顾与展望(上)——我的经历、体会与认识[J].会计研究,2008(12):10-14.
[3]LUO M,SHAO S,ZHANG F. Does financial reporting above or below operating income matter to firms and investors? The case of investment income in China[J]. Review of Accounting Studies,2018,23(4):1754-1790.
[4]祝继高,张新民,王珏.会计准则改革与会计信息决策有用性——基于利益相关者的视角[J].国际商务——对外经济贸易大学学报,2012(4):92-101.
[5]钱爱民,张新民.新准则下利润结构质量分析体系的重构[J].会计研究,2008(6):31-38.
[6]陆建桥,王文慧.国际财务报告准则研究最新动态与重点关注问题[J].会计研究,2018(1):89-94.
[7]张新民.从报表看企业——数字背后的秘密(第三版)[M].北京:中国人民大学出版社,2017.
[8]张新民,卿琛,杨道广.内部控制与商誉泡沫的抑制——来自我国上市公司的经验证据[J].厦门大学学报(哲学社会科学版),2018(3):55-65.
[9]张新民.资产负债表:从要素到战略[J].会计研究,2014(5):19-28.
[10]张新民,钱爱民.企业财务报表分析[M]. 4版.北京:中国人民大学出版社,2017.
[11]祝继高,王珏,张新民.母公司经营模式、合并——母公司报表盈余信息与决策有用性[J].南开管理评论,2014(3):84-93.