摘要
我们认为有效的会计准则执行是会计目标转化为会计现实的唯一途径。有效的会计准则执行关系到会计准则本身的成败。我们在对美国、英国和德国的会计准则执行机制进行分析的基础上,提出我国的会计准则执行应减少会计选择,控制自由裁量权的使用;权衡会计准则的执行目标,考虑执行成本,充分发挥政府的监管作用;制定严厉的法律制度,提高会计准则执行中社会舆论的监督的地位等政策建议。
This article holds that effective implementation of accounting standards is the only way to convert ac counting goal into accounting reality. Effective implementation of accounting standards concerns the success or failure of the accounting standards itself. Based on the analysis of implementation mechanism of accounting standards in A medea, British and German, this article puts forward the policy suggestions for China＇ s implementation of account ing standards as follows： reducing accounting option and controlling the use of discretion;weighing the implementa tion targets of accounting standards, considering the execution cost and giving full play to the government＇s regula tion ; formulating a strict legal system and improving the supervision status of social public opinion in the execution of accounting standards, etc.
出处
《山东财政学院学报》
2013年第2期92-97,共6页
Journal of Shandong Finance Institute
基金
国家社会科学基金项目"会计准则的动态周期过程研究"(11BJY017)
山东省自然基金项目"新会计准则实施中的政府监管模式研究"(ZR2012GM016)
关键词
会计准则
执行机制
会计目标
监管
accounting standard
enforcement mechanism
accounting objective
supervision
