我国会计政策执行机制研究
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摘要
会计政策的执行和制定同等重要。我国的会计准则条文已经基本与国际准则趋同,由于执行机制和环境的不同,执行效果无法达到国际水平。因此,研究我国环境下的会计政策执行机制,有着理论和实践上的意义。
基于此,本文采用规范研究的方法,从系统角度来审视我国会计政策执行机制。本文首先研究了我国现行的会计政策体系,从法律地位和适用客体两方面划分我国会计政策体系的现有格局。在此基础上研究了会计政策执行机制的各个具体构成,及各具体构成在我国的执行状况和存在的问题,并从政治经济等角度讨论了我国会计政策的执行环境。文章的最后对我国会计政策执行机制的执行效率和效果加以评估,并对执行状况的改进提出建议。
创新之处在于,本文侧重于法律地位和法律责任,同时关注适用于上市公司和非上市公司适用的会计政策,整体全面的阐述我国现行的会计政策体系;并以是否直接参与财务报告的产生过程为标准,将具体执行机制划分为直接执行机制和间接执行机制两类,并在此框架上全面研究了一个企业生命周期中环环相扣的直接执行机制,以及其他法律、信誉以及媒体监督对我国会计政策执行的间接影响和之间的相互作用。
笔者认为多种会计制度并存的局面符合我国国情,且将长期存在。会计政策执行机制的各个具体构成都存在不同程度上的问题,突出问题包括我国监管机构重复监管,未形成权力制衡,监管效率低下;会计政策法律地位偏低,相关法律可操作性差,民事法律责任体系未建立;信誉机制未形成,无法有效激励会计政策的执行等。因此笔者建议,应增加会计政策的共识度,从产权制度、法律环境及信誉机制等间接执行机制入手,建立可以长期重复博弈合作的环境,最后是各直接执行机制的改进,主要是保障执行源头,和提高我国政府的公信力,以改善我国会计政策执行状况。
The enforcement of accounting policies is as important as accounting standards. When China Accounting Standards converge International Financial Reporting Standards,regarding the difference in enforcement mechanism and environment, enforcement effect can't reach the international level.Therefore,the study on enforcement mechanism of accounting policies in China is of great significance in theoretical and in practical.
This paper uses the normative research approach,studies the enforcement mechanism of accounting policies from the systematic angles.At first,this paper discusses the current accounting policies system in China,form both legal status and target subjects perspectives.Then it studies on the specific components of enforcement mechanism of accounting policies in China,the enforcement situation and existing problems.It also researches the enforcement environment from political and economical perspectives.In the end it evaluates the effect and efficiency of Chinese accounting enforcement mechanism,and gives some suggestion to improve the problems.
The innovation of this paper is it focuses on the legal status and legal duty of accounting standards,and researches both the public companies and non listed companies.And it divides specific components into direct enforcement mechanisms and indirect enforcement mechanisms by whether they participate in the produce of financial reports.On this framework,I research all the direct enforcement mechanisms in a lifecycle of a typical enterprise,and the reaction between the indirect enforcement mechanisms.
I think the coexistence of several sets of accounting standards is in line with the situation in China.The main problems including the overlap of supervise institutions,lack of equilibrium of powers;the legal status and maneuverability of accounting policies is too low,doesn't set up civil liability system and reputation mechanism,and can't stimulate the implement of accounting policies effectively.So I suggest should improve the consensus of accounting policies,perfect the indirect enforcement mechanisms like property rights system,legal environment and reputation mechanism to set up long-term cooperation and repeated game environment,and the improvement of all the direct enforcement mechanisms in order to perfect the status of enforcement of China's accounting policies.
基于此,本文采用规范研究的方法,从系统角度来审视我国会计政策执行机制。本文首先研究了我国现行的会计政策体系,从法律地位和适用客体两方面划分我国会计政策体系的现有格局。在此基础上研究了会计政策执行机制的各个具体构成,及各具体构成在我国的执行状况和存在的问题,并从政治经济等角度讨论了我国会计政策的执行环境。文章的最后对我国会计政策执行机制的执行效率和效果加以评估,并对执行状况的改进提出建议。
创新之处在于,本文侧重于法律地位和法律责任,同时关注适用于上市公司和非上市公司适用的会计政策,整体全面的阐述我国现行的会计政策体系;并以是否直接参与财务报告的产生过程为标准,将具体执行机制划分为直接执行机制和间接执行机制两类,并在此框架上全面研究了一个企业生命周期中环环相扣的直接执行机制,以及其他法律、信誉以及媒体监督对我国会计政策执行的间接影响和之间的相互作用。
笔者认为多种会计制度并存的局面符合我国国情,且将长期存在。会计政策执行机制的各个具体构成都存在不同程度上的问题,突出问题包括我国监管机构重复监管,未形成权力制衡,监管效率低下;会计政策法律地位偏低,相关法律可操作性差,民事法律责任体系未建立;信誉机制未形成,无法有效激励会计政策的执行等。因此笔者建议,应增加会计政策的共识度,从产权制度、法律环境及信誉机制等间接执行机制入手,建立可以长期重复博弈合作的环境,最后是各直接执行机制的改进,主要是保障执行源头,和提高我国政府的公信力,以改善我国会计政策执行状况。
The enforcement of accounting policies is as important as accounting standards. When China Accounting Standards converge International Financial Reporting Standards,regarding the difference in enforcement mechanism and environment, enforcement effect can't reach the international level.Therefore,the study on enforcement mechanism of accounting policies in China is of great significance in theoretical and in practical.
This paper uses the normative research approach,studies the enforcement mechanism of accounting policies from the systematic angles.At first,this paper discusses the current accounting policies system in China,form both legal status and target subjects perspectives.Then it studies on the specific components of enforcement mechanism of accounting policies in China,the enforcement situation and existing problems.It also researches the enforcement environment from political and economical perspectives.In the end it evaluates the effect and efficiency of Chinese accounting enforcement mechanism,and gives some suggestion to improve the problems.
The innovation of this paper is it focuses on the legal status and legal duty of accounting standards,and researches both the public companies and non listed companies.And it divides specific components into direct enforcement mechanisms and indirect enforcement mechanisms by whether they participate in the produce of financial reports.On this framework,I research all the direct enforcement mechanisms in a lifecycle of a typical enterprise,and the reaction between the indirect enforcement mechanisms.
I think the coexistence of several sets of accounting standards is in line with the situation in China.The main problems including the overlap of supervise institutions,lack of equilibrium of powers;the legal status and maneuverability of accounting policies is too low,doesn't set up civil liability system and reputation mechanism,and can't stimulate the implement of accounting policies effectively.So I suggest should improve the consensus of accounting policies,perfect the indirect enforcement mechanisms like property rights system,legal environment and reputation mechanism to set up long-term cooperation and repeated game environment,and the improvement of all the direct enforcement mechanisms in order to perfect the status of enforcement of China's accounting policies.
引文
[1]刘峰.会计准则研究[M].大连:东北财经大学出版社,1996:p56.
[2]刘峰.会计准则研究[M].大连:东北财经大学出版社,1996:p116.
[1]可以参见厦门企业和中介机构(社会组织)信用网:http://www.xiamencredit.gov.cn/
[1]笔者通过查阅厦门市财政局2008会计管理工作统计表和实地询问得出这一结论。
[1]Littleton and Paton:An Introduction to Corporation Accounting Standards,1940.P.6,转引自刘峰.会计准则研究[M].大连:东北财经大学出版社,1996.
[2]Kilvar Kessler.Accounting Enforcement Mechanisms[Z].http://www.pfsprogram.org/file.php?id=Presentation+-+EFSA+-+Accounting+Enforcement.ppt.2007
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[1]可以参见厦门企业和中介机构(社会组织)信用网:http://www.xiamencredit.gov.cn/
[1]笔者通过查阅厦门市财政局2008会计管理工作统计表和实地询问得出这一结论。
[1]Littleton and Paton:An Introduction to Corporation Accounting Standards,1940.P.6,转引自刘峰.会计准则研究[M].大连:东北财经大学出版社,1996.
[2]Kilvar Kessler.Accounting Enforcement Mechanisms[Z].http://www.pfsprogram.org/file.php?id=Presentation+-+EFSA+-+Accounting+Enforcement.ppt.2007
[3]Gode D K,Sunder S.What makes markets allocationally efficient?[J]Quarterly Journal of Economics,1997,112(2):602.
[4]SEC.2000.Concept Release on International Accounting Standards[S].
[5]Ray Ball,Ashok Robin et al..Incentives versus Standards:Properties of Accounting Income in Four East Asian Countries[J].http://papers.ssrn.com/sol3/papers.cfm?abstract_id=472960.2002.
[6]Ole-Kristian Hope.Disclosure Practices,Enforcement of Accounting Standards and Analysts' Forecast Accuracy:An International Study[Z].working paper.http://papers.ssrn.com/sol3/papers.cfm?abstract_id=353160.2002.
[7]FEE.Discussion Paper on Enforcement of IFRS within Europe[S].http://www.fee.be/.2002.
[8]Saudagaran S.M and J.G.Diga.Financial reporting in emerging capital markets:Characteristic and policy issues[J].Accounting horizons,1997,(11).
[9]Frost,C.A.and K.P.Ramin.Corporate financial disclosure:A global assessment[J].In F.D.S.Choi,ed.,International Accounting and Finance Handbook,2nd ed.New York,John Wiley &Sons.1997.
[10]刘玉廷.贯彻科学民主决策要求完善我国会计准则体系.会计研究,2004,(3).
[11]王跃堂,孙铮,陈世敏.会计改革与会计信息质量——来自中国证券市场的经验证据[J].会计研究.2001,(7):14-24.
[12]郭道扬.论两大法系的会计法律体系[J].会计研究,2002(8):3-11,2008,(9):7-19.
[13]李荣梅.会计制度不完全性的经济学分析[J].会计研究,2005,(1):16-23.
[14]青木吕彦[日]著,周黎安译.比较制度分析[M].上海:上海远东出版社 2001.
[15]Ball R,Robin A,Wu J.Incentives versus standards:Properties of accounting income in four East Asian Countries,and implications for acceptance of IAS[J].Journal of Accounting and Economics,2003,(36):235-270.
[16]姜英兵.论会计标准的实施[M].大连:东北财经大学出版社,2005.
[17]Sunder,S.1997.Theory of accounting and control[J].Cincinnati,Ohio,South-Western Publishing.
[18]高璐.英国会计准则执行机制的建设及其启示fJ].会计研究,2002,(5):44-46.
[19]庄智白.会计标准执行机制问题研究[D].福州大学硕士学位论文.2005.
[20]Fearnley,S.& Hines,T.Sour taste of bad law[J].Financial Times.2003,(9).
[21]Fearnley,S.,Hines,T.,McBride,K.& Brandt,R.A peculiarly British institution:An analysis of the contribution made by the Financial Reporting Review panel to accounting compliance in the UK[Z].Centre for Business Performance,Institute of Chartered Accountants in England and Wales.Working paper.2000.
[22]Kothari,S.P.The role of financial reporting in reducing financial risks in the market.[J].In E.S.Rosengren and J.S.Jordan,eds.,Building an infrastructure for financial stability.Federal Reserve Bank of Boston Conference Series No.44,2000,(6):89-102.
[23]吴联生.会计信息失真的三分法:理论框架与证据[J].会计研究.2003,(1):24-29.
[24]Price waterhouse & coopers.The opacity index[Z].http://www.opacityindex.com,2001.
[25]王建新,会计准则制定的博弈过程与我国会计准则[J],中南财经大学学报,2001,(1).
[26]Eccher E,Healy P M.The Role of international Accounting Standards in Transitional Economies:A Study of the People's Republic of China[J].http://www.ssrn.com,2000-11-18.
[27]Sonja Opper.Enforcement of China Accounting Standards:Reflections on Systemic Problems[J].Business and Politics,2003,(5):151-173.
[28]潘琰,陈凌云,林丽花.会计准则的信息含量:中国会计准则与IFRS之比较[J].会计研究,2003,(7):7-15.
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