关于企业会计准则改革的若干思考

Some Thoughts on Chinese Accounting Standards Reform

中文关键词:  会计准则  会计信息  会计目标  财务报表  盈利能力  经济后果

英文关键词:accounting standards  accounting information  accounting objective  financial statement  profitability  economic consequence

中文摘要:

      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。

英文摘要:

      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.