【作者】 姚舒绮；

【导师】 陈少华；

【作者基本信息】 厦门大学 ， 会计学， 2009， 硕士

【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。更多还原

【Abstract】 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.更多还原