我国企业会计准则建设中存在问题及对策研究
本站原创 论文中文摘要：会计准则是国际范围内会计规范的重要形式。我国的会计准则建设至今已有近20年的历史。在此期间,我国会计准则的研究不仅取得了理论上的突破,而且在实质内容方面也取得了重大进展。但是有关会计准则的制定机制及执行机制还不完善,会计准则在会计法规体系中的地位不明确,致使我国会计准则的整体建设缺乏科学性、系统性。美国是最早制定会计准则的国家,并且在会计准则建设方面取得了丰硕的成果。目前,有许多国家制定会计准则是按照美国的框架来制定的。因此,本文在充分借鉴美国会计准则建设经验的基础上,对我国会计准则建设的指导理论,制定机制及执行机制进行深入的分析,并提出了改进我国会计准则建设的一些具体建议。对比美国会计准则建设的成功经验,分析我们目前会计准则建设的现状,可以总结出我国目前企业会计准则建设中存在的主要问题有:我国目前没有会计准则制定和实施方面的理论框架的指导,会计准则的制定目标不明确;制定机构和执行机构的协调性不够,制定机构一元化,缺乏广泛代表性,没有充分、透明的会计准则制定程序;会计准则监督机构多元化,监督权利不明确,执法力度不强,缺少民事赔偿机制,注册会计师的独立性不强;市场经济体制和运行机制不健全,法律体系不完备,一些证券政策及法规市场化程度不高,影响了会计准则执行的权威性等。针对上述问题,准则在制定机制方面应以证券监管为主导,建立具有广泛代表性的、专业的、独立的制定机构,建立充分、透明的会计准则制定程序;在执行机制方面加大执法力度,建立民事赔偿机制,完善法律、法规体系;改变不符合市场经济规律的证券政策和法律,完善准入与退出市场机制,建立信誉的自我执行机制。与此同时,在上述我国的会计准则建设体系中,制定、完善我国的会计准则体系,对原有的基本会计准则加以修订,构建制定会计准则完善的理论框架,完善具体会计准则,建立具体会计准则体系。本文的创新之处在于,指出会计准则建设的公平、公正、公开的原则,明确
Abstract（英文摘要）： Accountancy’s standard is the important form of international scope inside accountancy’s norm. The accountancy of the our country standard developments there has been 20 years’ history up to now. Here period, the research of our country accountancy’s standard not only obtained theoretically of breakthrough, but also made the important progress in the aspects of substance contents. But establishment concerning accountancy’s standard mechani and carry out the mechani still not perfect, accountancy’s standard at accountancy the laws position in the system is not clear and definite, causing developments of the whole of our country accountancy’s standard lack science, system.The United States established the nation of accountancy’s standard at the earliest stage, and at accountancy standard developments obtained the plenteous result. Current, there is many nations establishing accountancy’s standard is according to the frame of the United States to establish of. Therefore, this text in drawing lessons from well empirical foundation in developments in standard in the United States accountancy, to our country accountancy the leading theories of standard developments, establish the mechani and carry out the analysis that mechani proceed thorough, and put forward the concrete suggestion in some of standard developments in accountancy of our country of improvement.The succesul experience of standard developments in the United States accountancy in contrast, analyze us the current accountancy the present condition of standard developments, can tally up the current business enterprise in an our country accountancy is in standard developments the existent key problem has: Our has no theaccountancy the standard establishment with puts into practice now the leading of the theories frame of the aspect, the establishment target of accountancy’s standard is not clear and definite; The establishment organization is not enough with the coordination that carry out the organization, establishing organization a dollar turn, lacking the extensive representative, hing no well, transparent accountancy the standard establishes procedure; Accountancy the standard direct organization is diversified, inspecting the right not clear and definite, enforce the law the dint an independent for not strongly, being in need of civil case indemnification mechani, registering accountant not strong; The market economy system is not sound with movement mechani, the law system is not complete, some stock certificate policy and laws markets turn the degree not high, affected authority etc. that accountancy’s standard carry out.Aim at the above problem, standard is in the aspects of establishing the mechani should with the stock certificate take charge of for predominance, establish to he the extensive and representative, professional and independent establishment organization, establish well, transparent accountancy standard establishment procedure; In the aspects of carrying out the mechani the enlargement enforces the law dint degree, establish the civil case indemnification mechani, perfect law, laws system; The changes nots agree with the stock certificate policy that match the market economy regulation with the law, it is perfect to allow into with withdraw the market mechani, establishing the ego of the prestige carry out the mechani.At the same time, in the accountancy of the above our country standard developments system, establishment, perfect our country of accountancy standard system, take into the emendation to original and basic accountancy’s standard, set up to establish the perfecttheories in accountancy’s standard frame, perfect concrete accountancy’s standard, establish concrete accountancy standard system.It is textual to set up of be placed in, point out the accountancy the equity, candor, public principle of standard developments, clear and definite establish accountancy’s standard want then increase the quantity that finance report for the leading of the purpose thoughts, realizing accountancyisinexcellently turn resourcesinstallof function; Pointing out at the same time accountancy’s standard must be in accordance with the related accountancy the laws moderate; Accountancy’sstandard takeschargeof should from hethe extensive and representative, professional and independent organization to carryout; Changing the hey administration, pertaining to crime in direct in accountancy punishes, light the condition that civil case punish, establish the civil case, administration toinspect thelawsystemwiththesound accountancy whom pertaining to crime duty lay equal stress on.Change the stock certificate policy that not agree with match the market economy regulation in accordance with the law, enhance the ego of accountancy’s standard carried out the mechani with execute forcibly mechani developments, insure the quantity of accountancy’s standard and the quantity that the finance publish mutually, from but quickly our country business enterprise accountancy the developments process of the standard system, make it served for the sociali market economy bitterly.
论文关键词： 会计准则；会计概念框架；执行；
Key words（英文摘要）： Accountancy’s standard；Accountancy concept frame；Carry out；
Abstract（英文摘要）： Accountancy’s standard is the important form of international scope inside accountancy’s norm. The accountancy of the our country standard developments there has been 20 years’ history up to now. Here period, the research of our country accountancy’s standard not only obtained theoretically of breakthrough, but also made the important progress in the aspects of substance contents. But establishment concerning accountancy’s standard mechani and carry out the mechani still not perfect, accountancy’s standard at accountancy the laws position in the system is not clear and definite, causing developments of the whole of our country accountancy’s standard lack science, system.The United States established the nation of accountancy’s standard at the earliest stage, and at accountancy standard developments obtained the plenteous result. Current, there is many nations establishing accountancy’s standard is according to the frame of the United States to establish of. Therefore, this text in drawing lessons from well empirical foundation in developments in standard in the United States accountancy, to our country accountancy the leading theories of standard developments, establish the mechani and carry out the analysis that mechani proceed thorough, and put forward the concrete suggestion in some of standard developments in accountancy of our country of improvement.The succesul experience of standard developments in the United States accountancy in contrast, analyze us the current accountancy the present condition of standard developments, can tally up the current business enterprise in an our country accountancy is in standard developments the existent key problem has: Our has no theaccountancy the standard establishment with puts into practice now the leading of the theories frame of the aspect, the establishment target of accountancy’s standard is not clear and definite; The establishment organization is not enough with the coordination that carry out the organization, establishing organization a dollar turn, lacking the extensive representative, hing no well, transparent accountancy the standard establishes procedure; Accountancy the standard direct organization is diversified, inspecting the right not clear and definite, enforce the law the dint an independent for not strongly, being in need of civil case indemnification mechani, registering accountant not strong; The market economy system is not sound with movement mechani, the law system is not complete, some stock certificate policy and laws markets turn the degree not high, affected authority etc. that accountancy’s standard carry out.Aim at the above problem, standard is in the aspects of establishing the mechani should with the stock certificate take charge of for predominance, establish to he the extensive and representative, professional and independent establishment organization, establish well, transparent accountancy standard establishment procedure; In the aspects of carrying out the mechani the enlargement enforces the law dint degree, establish the civil case indemnification mechani, perfect law, laws system; The changes nots agree with the stock certificate policy that match the market economy regulation with the law, it is perfect to allow into with withdraw the market mechani, establishing the ego of the prestige carry out the mechani.At the same time, in the accountancy of the above our country standard developments system, establishment, perfect our country of accountancy standard system, take into the emendation to original and basic accountancy’s standard, set up to establish the perfecttheories in accountancy’s standard frame, perfect concrete accountancy’s standard, establish concrete accountancy standard system.It is textual to set up of be placed in, point out the accountancy the equity, candor, public principle of standard developments, clear and definite establish accountancy’s standard want then increase the quantity that finance report for the leading of the purpose thoughts, realizing accountancyisinexcellently turn resourcesinstallof function; Pointing out at the same time accountancy’s standard must be in accordance with the related accountancy the laws moderate; Accountancy’sstandard takeschargeof should from hethe extensive and representative, professional and independent organization to carryout; Changing the hey administration, pertaining to crime in direct in accountancy punishes, light the condition that civil case punish, establish the civil case, administration toinspect thelawsystemwiththesound accountancy whom pertaining to crime duty lay equal stress on.Change the stock certificate policy that not agree with match the market economy regulation in accordance with the law, enhance the ego of accountancy’s standard carried out the mechani with execute forcibly mechani developments, insure the quantity of accountancy’s standard and the quantity that the finance publish mutually, from but quickly our country business enterprise accountancy the developments process of the standard system, make it served for the sociali market economy bitterly.
论文关键词： 会计准则；会计概念框架；执行；
Key words（英文摘要）： Accountancy’s standard；Accountancy concept frame；Carry out；