摘要
IASB2009年11月发布的金融工具减值征求意见稿,建议以预期损失模型取代现有IAS39的已发生损失模型。通过对二者及相关减值模型的对比分析发现,IASB建议模型体现了金融监管的要求,并脱离了立足于"发生"观的会计确认传统、转向未来预期的观念基础。但预期损失模型的理论缺陷和作用局限决定了其难以被普遍接受。更重要的是,采用预期损失模型蕴含着会计准则对外部压力妥协的潜在倾向和独立性被破坏的隐忧。而会计准则和会计监管的相对独立既是会计固有理论属性的产物,也是保证会计监管效率和会计信息质量的重要前提。因此,需要从改进财务会计概念框架、加强国际参与和协调、强化会计管理体制和完善会计监管体系等方面入手,保持会计监管的独立性并提高其专业性、权威性。
In Nov.2009,IASB proposed an 'expected loss model' in its Exposure Draft Financial Instruments:Amortised Cost and Impairment,to replace the'incurred loss model'put forward in IAS 39.The comparative analysis of both models and other impairment models will lead to such a conclusion that the expected loss model proposed IASB by can be recognized as a compromise to prudential financial regulator,while it deviates from 'incurred'concept in tradition of accounting and turn to 'future expect' concept.However,the theoretical defects of expected loss model and the limitation in its effect determine that it is difficult to be generally accepted.Moreover,the more important problems exists in concerns that accounting standards setting will compromise to pressure from outside,e.g.the prudential financial regulator,for it will destroy the independence of professional accounting supervision which is not only a vital premise for the effectiveness of accounting supervision and the quality of accounting information,but also the results of the peculiar property roots in basic accounting theory.Therefore,its necessary to maintain the independence and authority of accounting supervision,in the aspects of reforming accounting administration system,coordinating different supervision systems relates to accounting,improving the financial accounting concept framework,and strengthening international participation and coordinate,as well.
出处
《会计研究》
CSSCI
北大核心
2010年第5期17-24,共8页
Accounting Research
