论会计准则的经济后果

论会计准则的经济后果
 
摘　要：会计准则具有经济后果，会计准则的出台或变更会引起利益相关方的关注，它已不再是纯技术性的规范，往往从理论上看能够导致“真实而公允”披露的会计准则，实行之前常常遭到利益相关各方的强烈反对而不得不夭折，因此会计准则经济后果意义影响10分深远。经济后果明显的会计领域中，管理者，政府，投资者确实对会计政策（准则）的报表作出了反应，管理者反应最强烈，政府部门也干预，各利益相关方相互争斗，相互妥协，经济后果会使会计准则的价值取向更加政治化。由于会计准则具有经济后果，因而使其成为各方利益集团博弈的对象，所以准则的出台和变迁，都会引起众多人的关注，各利益集团都会在准则出台或者变迁之前，针对自己的利益变动情况，采取相应的行动。会计准则经济后果的出现引发了对资本市场的质疑。但我国会计准则的制定机构对经济后果的考虑欠缺，管理当局、投资者等行为主体,也对准则的经济后果也缺乏1个明确的认识，我国需扩大会计准则制定机构的利益代表性。为保证会计准则的公平与有效执行，在我国会计准则建设中，必须选用合理的制定模式，采用规范的准则制定程序，并确立科学的会计准则表现形式，确保会计准则制定程序的理性化，增强会计准则制定的明晰性，体现公平性与有效性。

关键词：会计准则; 经济后果; 财务理论; 独立性

On Economic Consequence of Accounting Standard
 
Abstract: Accounting standard has economic consequences, the introduced or changes of accounting standard will cause stakeholder concerns. It is no longer a purely technical norms, sometimes a theoretical perspective can lead to a "true and fair" disclosure of accounting standards,before the implementation of stakeholders were strongly opposed to the idea. Therefore, the economic consequences of accounting standard has far-reaching significance impact. Obviously the economic consequences of the accounting field, managers, the government, Indeed, investors of the accounting policy (standards) reacted to the statements, the strongest response managers, the government has interfered, all stakeholders to fight each other, mutual compromise. Accounting standard values will be more political by economic consequences. Because accounting standard has economic consequences, thus making it the interests of all parties Game Group targets .Therefore, the criteria for issuing and changes will lead to many peoples concern that the interest groups will be introduced in the guidelines or changes before against their interests change, and to take corresponding actions. However, our accounting standards-setting organization to consider so lack of the economic consequences, management and investors actors. The guidelines also the economic consequences of a lack of clear understanding, China needs to expand the accounting standards setting organization representation of the interests.  In china’s accounting standards building . To ensure the accounting standards are fair and effective , we must use reasonable develop models ,standardized norm-setting procedures and establishing a scientific accounting standards manifestations, ensure that the accounting standards setting process rational, empowerment of the accounting standards setting to the clarity, embodying fairness and effectiveness.

Key words:  Accounting standard;　Economic consequences;　 Financial theory ;　Independence （科教范文网http://fw.nseac.com）