【作者】 曹霞；

【导师】 杜婕；

【作者基本信息】 吉林大学 ， 制度经济学， 2010， 博士

【摘要】 会计信息质量是困扰社会经济生活的历史性的、全球性的课题,这一问题在我国表现得尤为突出。因此,强化会计准则规范成为我国现实的选择。会计准则的制定与实施节约了人们进行会计信息交流活动的费用,减少了会计信息环境的不确定性及因选择披露方式不同所形成的机会主义行为,为人们运用会计信息进行决策提供了有保障的制度框架。本文在前人研究的基础上,沿着我国新会计准则的性质、目标定位、价值导向及其执行效果这一思路对我国新会计准则这一正式制度进行了较为系统的经济学分析。认为我国新会计准则的目标是基于信息不对称的现实情况下,通过统一规范企业财务会计行为,促使企业生成和披露与以投资者为代表的信息使用者决策相关的、真实反映企业财务状况和经营成果及其受托责任履行情况的会计信息,以实现政府制定和实施会计准则的终极目标:效率、公平和稳定。然而,虽然新会计准则在与国际会计准则趋同的过程中,堵塞了我国原有会计准则的一些漏洞,但同时又为企业特别是上市公司的盈余管理留下了更大的弹性空间。因此,准则制定者应尽快完善会计准则指南的同时,政府权力部门应强化对会计准则执行机制的建设,同时加大对违规者的民事惩处力度。更多还原

【Abstract】 The quality of accounting information is a historic issue that puzzles our economic life throughout the world, which is more serious in modern China. So, it is a realistic choice in China to strengthen the accounting standards based on the authority of government for the purpose of regulating the disclosure of accounting information. Because accounting standards’setting and implementation can reduce the uncertainty of accounting information environment and people’s opportunistic behavior caused by different ways of disclosure in order to make the accounting information users form a reasonable anticipation on similar economic things. The above save the cost of searching for accounting information, provide people a powerful institutional guarantee to make decisions based on accounting information. As we know, nowadays , the global economic crisis is increasingly spreading ,whose cause is American financial crisis. Under the condition of this , the importance of government supervising accounting information is becoming much clearer and people strongly require government to do so. It has both an important theoretic meaning and a significant practical value for us to do research on government supervising accounting information ,exactly speaking ,on Chinese new accounting standards in this new situation.This paper tries to research systematically on the Chinese new accounting standards’objective , values and its effect. A description of main content is as followsIntroduction, This chapter describes the motive for selecting this research topic,research methods,structure arrangement and major contribution.Chapter 1: Firstly, this chapter tries to give a normative analysis on the new Chinese Accounting Standards’nature, objective and value orientation by means of horizontal and longitudinal comparisons. The new Chinese Accounting Standards belongs to public behavioral standards about Accounting confirmation, measuring and reporting. It is found on the government’s authority and it coordinates groups of different interests pursues. Its objective is fixed on trying to make corporate provide high-quality accounting information to meet the market demands, So, financial reports should mainly provide the information for decision-making as well as show the operation responsibility of the managers, thus we can achieve the ultimate goal of government supervising accounting information to promote economic development in an efficient, fair and stable environment.Chapter 2: This chapter analyzes the convergence of the new Chinese Accounting Standards towards International Accounting Standards in concept framework and specific criteria. The new Chinese Accounting Standards have converged in the concept framework and its nature. Thus it has laid the foundation for the equal effect with other countries accounting standerds. But at the same time, there exist some diffrences between the Chinese new Accounting Standards and the International Accounting Standards, which is decided by the real conditions of our country.Chapter 3: Since the new Chinese Accounting Standards was carried out by listed companies on January l,2007, there has been a significant impact on listed companies’financial report. This chapter uses both normative analysis and positive study to research on that in three aspects. The impact on listed companies’financial statement is displayed mainly on the measurement of enterprise assets and owners’equities. Under the new Chinese Accounting Standards, the enterprise assets’cost and its measurement are more reasonable and scientific. The new accounting standards make enterprise financial reports embrace“the Perspective of balance sheet”. As for the impact on the listed companies’financial result, the perspective of comprehensive income are accepted, some items now are included in profit which did not belong to profit. The new Chinese Accounting Standards has introduced the fair value for assets and liability measuring, and place its value change in the accounting term profit, which makes companies’financial result more complicated and larger fluctuation happened, and influence usefulness of accounting information in a certain extent. Finally, The focus on notes to financial statement is a very important aspect of the impact on listed companies’disclosure of other information. The Chinese new Accounting Standards has stressed the importance of the notes to financial statements, and to promote the transparency of the notes to financial statement.Chapter 4: This chapter chooses the primary restricting factor, accounting standards, to study the relationship between the earnings management and the institutional elastic space of accounting standards. Not only broaden the research on earnings management,but also evaluate the new accounting standards in the aspect of limiting the earnings management.Chapter 5: The paper proposed some suggestions for the accounting standards building and implementation. Based on the implementation of law is still weaker for protecting investors’interests in our country, I think, the accounting standards maker should better guides to accounting information standards firstly , and then the government should strengthen the accounting standards implementation mechanism, standardize the audit of the Certified Public Accountants(CPA). Meanwhile, different authority departments should clear supervision target, and coordinate their responsibility,especially make those people breaking the accounting standards and related law assume much civil liability.The main innovations of the paper are as follows:1 . The paper tries to analyze the new Chinese Accounting Standards comprehensively in views of the state theory belonging to institutional economics and public regulation economics. The new Corporate Accounting Standards is based on public behavioral standards about Accounting confirmation, measuring and reporting and it coordinates groups of different interests pursue. Firstly, it is an accounting behavioral standards, and then, it is a public accounting behavioral standards. In the end, its nature is a public accounting behavioral standards that shows and coordinates groups of different interests pursue. Thus, Under China’s current conditions of transition, from the legal system to the rule of law, the suggestion is that our country should strengthen regulation on those accounting behavior bodies. By the way ,our country has a short history of market-oriented economy also contributing to this.2. In this paper, for investors, new accounting rules seem like a double-edged sword. On one hand, it makes up for some disadvantages coming from previous accounting rules ;on the other hand, it leaves bigger elastic room for the earnings management of listed companies. Because the limitations of theoretic foundation make the accounting standards have the elasticity space by nature, and bounded rationality of accounting standards’makers cannot eliminate all leaks, and the economic consequence of the accounting standards possible not only can not fail to reduce the leak but also make it much bigger.3. The paper do its best to research on the gap between the new Chinese Accounting Standards and realistic needs of protecting the investors and maintaining the normal economic order, and give some suggestions. Governmental sectors should revise and improve accounting rules and guides, standardize enterprises’accounting behaviors. This is a prerequisite for ensuring accounting information quality .Meanwhile, it will be necessary to intensify CPA’s auditing and strengthen punishment to those who assume civil liability. Only when join forces of revising the accounting standards in time, intensifying the CPA’s audit and especially penalizing those people who break standards much civil liability, can the ultimate goal of government supervising accounting information be achieved, the market operating in an efficient, fair and stable environment.更多还原