会计信息质量特征国际比较与借鉴
本站原创 论文中文摘要：会计信息质量特征是由会计目标和会计环境影响的。我国还没有专门规范会计信息质量特征的文件,只在《企业会计原则》和《企业会计制度》中以一般原则和总则的形式提出,但没有形成逻辑紧密的层次结构。美国、英国、IASC对此的研究时间比较长,已经形成比较成熟的理论成果。这三者的会计目标都是“决策有用观”,强调会计信息的相关性,但美国近几年一系列的财务欺诈也反映出其中的一些不足。我国和法国、德国、日本的会计环境更接近,但在借鉴国外会计信息质量特征方面,却的使用了IASC和美国的理论成果。本文在分析会计目标和会计环境对会计信息质量特征的影响基础上,从这两个角度分析了美国、英国、IASC、法国、德国、日本和中国会计信息质量特征的差异原因。在详细讨论我国目前应该定位于“受托责任观”的会计目标后,结合我国的会计环境和目前我国会计信息现状,在继承和发展的基础上提出了我国会计信息质量特征的体系构建思路
Abstract（英文摘要）： Qualitative characteristics of accounting information are the bridge of accounting objective and the measure of it. The difference of accounting objective and the accounting environment makes the difference of qualitative characteristics of accounting information. Now China hasn’t the special documents for qualitative characteristics of accounting information, and only involves them in Enterprises Accounting Rules and Enterprises Accounting System, but they doesn’t form a logical framework. FASB, ASB and IASC he studied it for a long time and reached a significant conclusion. All of them regard the accounting objective as "Decision useful idea" so that they focus on the relative of accounting information. However, the cases of accounting cheating in America he reflected the limitation of it. The accounting environment of China is more similar with France, Germany and Japan than US and England, but we use more theory achievement from the latter.On the basis of analyzing the effect of accounting objective and accounting environment on qualitative characteristics of accounting information, from these two angles the author discusses the reasons of difference among the qualitative characteristics of accounting information of FASB, ASB, IASC, France, German, Japan and China. In the case of "Commission responsibilities idea" of Chinese accounting objective, considering the accounting environment of China and the fact of accounting information distortion, the author suggests the qualitative characteristics of accounting information of China.
论文关键词： 会计信息质量特征；会计目标；会计环境；国际比较；借鉴；
Key words（英文摘要）： Qualitative characteristics of accounting information；Accounting objective；Accounting environment；International compare；Use for reference；
Abstract（英文摘要）： Qualitative characteristics of accounting information are the bridge of accounting objective and the measure of it. The difference of accounting objective and the accounting environment makes the difference of qualitative characteristics of accounting information. Now China hasn’t the special documents for qualitative characteristics of accounting information, and only involves them in Enterprises Accounting Rules and Enterprises Accounting System, but they doesn’t form a logical framework. FASB, ASB and IASC he studied it for a long time and reached a significant conclusion. All of them regard the accounting objective as "Decision useful idea" so that they focus on the relative of accounting information. However, the cases of accounting cheating in America he reflected the limitation of it. The accounting environment of China is more similar with France, Germany and Japan than US and England, but we use more theory achievement from the latter.On the basis of analyzing the effect of accounting objective and accounting environment on qualitative characteristics of accounting information, from these two angles the author discusses the reasons of difference among the qualitative characteristics of accounting information of FASB, ASB, IASC, France, German, Japan and China. In the case of "Commission responsibilities idea" of Chinese accounting objective, considering the accounting environment of China and the fact of accounting information distortion, the author suggests the qualitative characteristics of accounting information of China.
论文关键词： 会计信息质量特征；会计目标；会计环境；国际比较；借鉴；
Key words（英文摘要）： Qualitative characteristics of accounting information；Accounting objective；Accounting environment；International compare；Use for reference；