本文關(guān)鍵詞： 會(huì)計(jì)準(zhǔn)則 會(huì)計(jì)準(zhǔn)則運(yùn)行主體 互動(dòng)機(jī)制　出處：《會(huì)計(jì)研究》2017年08期 　論文類型：期刊論文

【摘要】：會(huì)計(jì)準(zhǔn)則作為利益相關(guān)者長(zhǎng)期重復(fù)博弈的結(jié)果,其運(yùn)行過(guò)程中主體的充分參與和信息溝通有利于提高準(zhǔn)則制定的質(zhì)量和執(zhí)行的效果,因此主體間的互動(dòng)如何影響和推動(dòng)會(huì)計(jì)準(zhǔn)則的完善與發(fā)展值得深入研究。按照準(zhǔn)則的運(yùn)行流程和主體權(quán)責(zé)范圍,本文將會(huì)計(jì)準(zhǔn)則運(yùn)行主體分為制定主體、執(zhí)行主體和監(jiān)管主體,對(duì)主體間互動(dòng)機(jī)制的作用路徑與實(shí)踐表現(xiàn)進(jìn)行了研究,以證監(jiān)會(huì)的"監(jiān)管報(bào)告"為例著重分析了制定主體與監(jiān)管主體的互動(dòng)關(guān)系,探討了我國(guó)會(huì)計(jì)準(zhǔn)則運(yùn)行主體互動(dòng)機(jī)制存在的價(jià)值與意義,最后結(jié)合我國(guó)會(huì)計(jì)準(zhǔn)則運(yùn)行主體互動(dòng)機(jī)制的現(xiàn)狀,從機(jī)構(gòu)設(shè)置、權(quán)責(zé)安排和對(duì)話機(jī)制推進(jìn)上對(duì)未來(lái)完善我國(guó)會(huì)計(jì)準(zhǔn)則運(yùn)行主體互動(dòng)機(jī)制提出了一些建議。
[Abstract]:As the result of long-term repeated game among stakeholders, the full participation of the main body and the communication of information in the process of operation of accounting standards are helpful to improve the quality of the standard formulation and the effect of implementation. Therefore, the interaction between the subjects how to affect and promote the improvement and development of accounting standards is worth further study. According to the operation process of the standards and the scope of the subject's rights and responsibilities, this paper divides the operating subjects of accounting standards into the formulation subjects. Executive and regulatory subjects, the interaction mechanism between the main role of the path and practical performance of the study, with the Securities Regulatory Commission's "regulatory report" as an example to focus on the development of the main body and the main body of the interaction between the regulatory body. This paper probes into the value and significance of the interactive mechanism of the operating subject of accounting standards in our country. Finally, combining with the present situation of the interactive mechanism of the subject in the operation of accounting standards in China, the author sets up the mechanism from the organization. This paper puts forward some suggestions on how to improve the interaction mechanism of the operating subjects of accounting standards in the future in terms of the arrangement of rights and responsibilities and the promotion of dialogue mechanism.
【作者單位】： 東北財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院/中國(guó)內(nèi)部控制研究中心;
【基金】：財(cái)政部全國(guó)會(huì)計(jì)科研課題重點(diǎn)項(xiàng)目“財(cái)務(wù)會(huì)計(jì)概念框架與財(cái)務(wù)報(bào)告質(zhì)量互動(dòng)研究”(2015KJA001)的階段性研究成果 國(guó)家自然科學(xué)基金項(xiàng)目(71272051)的資助
【分類號(hào)】：F233
【正文快照】： 一、引言會(huì)計(jì)準(zhǔn)則作為會(huì)計(jì)信息的質(zhì)量標(biāo)準(zhǔn),服務(wù)于經(jīng)濟(jì)活動(dòng)并對(duì)企業(yè)經(jīng)營(yíng)起到一定的規(guī)范性作用,其質(zhì)量的高低不僅影響微觀的企業(yè)財(cái)務(wù)報(bào)告質(zhì)量,還對(duì)宏觀的投資者保護(hù)環(huán)境起到基礎(chǔ)性作用(Zhang,2013)。反復(fù)出現(xiàn)的財(cái)務(wù)欺詐、會(huì)計(jì)舞弊已經(jīng)成為影響市場(chǎng)經(jīng)濟(jì)穩(wěn)定與發(fā)展的重要問(wèn)題(張嘉，

本文編號(hào)：1489871