新会计准则实施机制研究
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摘要
1992年《企业会计准则-基本准则》的颁布揭开了我国会计准则建设的序幕。经过十多年的不断完善,财政部于2006年2月15日颁布了与国际财务报告准则趋同、涵盖企业各项经济业务、可独立实施的全新会计准则体系,这标志着我国会计准则国际化进程的基本完成。对于新会计准则人们是寄予厚望的,人们期望通过全新的、具有高质量的会计准则的颁布及实施能够改善我国会计信息的质量。但正像以往每次会计规则修订的本意都是为了规范,实际上却为新的不规范提供了机会和条件一样,新会计准则同样为新的不规范提供了机会和条件。究其原因不仅在于会计准则具有经济后果性,更在于我国与新会计准则实施相关的支撑环境并没有根本的改善。即使在高度市场化和会计准则高度完善的美国,近几年也相继暴露出了安然公司、世界通信公司等一系列会计造假丑闻,更不用说市场化程度和会计准则质量并不高的我国。实际上,单纯依靠会计准则自身或与其相关的支撑环境都不能从根本上改善会计信息的质量,探讨二者的有效结合对改善会计信息质量更具有现实意义,即将问题的视角转向会计准则的实施。
对于会计准则实施机制的重要性,国内外学者和机构从不同的角度进行了探讨,总体上都认为会计准则自身的国际协调并不必然会导致会计实务的同步协调,不考虑各个国家的具体环境,仅靠会计准则国际化并不能从根本上达到改善会计信息质量的目的。但究竟哪些因素影响会计准则的实施效果,不同的学者有不同的认识,如公司治理不完善、内部控制失效、资本市场发育程度低、监管处罚不利等,总体上没有把这些影响因素结合成一个整体。通过对新会计准则内容和其实施环境重大变化的分析,本文认为新会计准则自身和其实施环境的变化是系统性的,因此保障新会计准则实施效果的实施机制也应该是系统性。
构建系统化的会计准则实施机制,首先要找出影响会计准则实施效果的因素。在重要性原则的约束下,我们基于制度分析的角度把这些影响因素分为市场环境、实施主体、监管主体、法律及非正式制度约束,这种区分为构建系统化的会计准则实施机制提出了思路并指明了方向。因此,结合对新会计准则和影响会计准则实施效果因素的分析,我们构建了包括三部分的广义会计准则实施机制:一是会计准则的变迁方式对会计准则实施效果的影响,主要对我国会计准则的变迁方式及效果做出客观评价;二是会计准则的具体实施,即本文主体部分,探讨具体化的会计准则实施机制;三是通过对会计信息质量的评价提出构建会计准则实施效果评价体系的设想。
关于会计准则的具体实施主要包括三部分:一是公司内部会计准则实施机制。由于管理层在与各方的博弈中处于优势地位,所以成为对会计准则实施最具影响力的主体。管层具的优势源于管理层已经事实上成为上市公司的内部控制人,不仅影响着董事会,也通过操控公司的内部控制影响着会计准则的具体实施。因此构建有效的公司治理机制对管理层进行激励和约束,并通过内部控制对会计人员的行为进行约束是保障会计准则实施效果的关键。二是公司外部监管机制。针对证券市场长期存在而且严重的会计信息质量问题,仅依靠公司内部会计准则实施机制并不能有效地解决,原因是管理层的不恰当行为会影响整个证券市场秩序,造成市场失灵,外界监管对保障会计信息质量必不可少。为此,我们构建了基于证券市场约束、法律监管、政府监管和CPA审计的公司外部监管机制,作为保障会计信息质量的第二道防线。三是自律机制。新会计准则的最大亮点是职业判断重要性的提高和公允价值计量模式的有条件运用。为此我们构建了基于道德和声誉的会计准则实施自律机制,以期通过非正式制度对会计从业人员的行为进行约束。
本文综合运用制度经济学、博弈论、人性假设、契约理论、会计学原理与理论、审计理论等多方面的理论知识,采取宏观分析与微观分析相结合、统计分析、规范分析、定性分析与定量分析相结合等多种方法,构建了一个系统化的会计准则实施机制。本文有两方面的创新:一是在新会计准则已经颁布并且实施的背景下,将问题研究的视角从比较新旧会计准则的差异转向了会计准则的实施;二是构建了一个基于公司整体内部控制、外部会计监管和自律机制相互制约和补充的系统化、动态的会计准则实施机制。但受到本人研究能力的限制,本文也存在以下两方面的不足:一是受到新会计准则实施时间和范围的限制,我们构建的会计准则实施机制对保障新会计准则实施效果的有效性尚未得到检验,这也成为我们进一步研究的方向,以便完善会计准则实施机制;二是对会计准则实施效果会计信息的质量与其影响因素间的互动没有更深的研究,只是探讨了影响因素对会计信息质量的影响,而反之讨论的较少。
In 1992, the establishing of Business Accounting Standards- basic norms formally opened a prelude to the construction of accounting standards in china. After more than 10 years’continuous improvement, the Ministry of Finance of China on February 15, 2006 with the enactment of international financial reporting standards convergence, covering various economic enterprises business, independent of the implementation of the new accounting standards system, indicates that the internationalization of China's accounting standards process basically completed. People have great expectations of the new accounting standards and they hope that through new, high-quality accounting standards to improve the quality of accounting information disclosure. Just as all previous accounting rules amendments are intended to regulate, in fact the same for the new regulations provided the opportunity and conditions. The reason is that not only accounting standards have economic consequences, but also the supporting environment in china has no fundamental improvement. Even the United States with high market-oriented and high quality accounting standards, have also exposed the Enron Corporation, the World Telcom etc accounting fraud scandal in recent years, not to mention in China the degree of marketization and quality accounting standards is not high. In fact, solely depend on accounting standards or its supporting environment both can’t fundamentally improves accounting information quality. The effective integration of these two aspects has more actual significance. So the perspective is shifted to accounting standards implementation.
For the importance of accounting standards implementation mechanisms, scholars and institutions both at home and abroad have talked about from different view. They generally thought that the harmony of accounting standards wouldn’t result in the synchronous harmony of accounting practice automatically. Accounting information quality wouldn’t be improved solely depend on accounting standards internationalization without regard to the concrete environment of different country. However, different scholars have different view on which factors affect the implementation of accounting standards, the view as follows: corporation governance imperfect, internal control failure, the low level of securities market development, adverse supervision penalties, etc. Basically these affecting factors haven’t been combined into a whole. Through analyzing the material changes of new accounting standards and its affecting environment, this paper thinks that the changes are systematic. So the accounting standards implementation mechanism also should be systematic.
Construct systematic accounting standards implementation mechanism, first the affecting factors should be found out. Under the restriction of significance principle, the affecting factors are divided into market environment, implementation body, supervision body, legal and informal institution constraints on the base of institution. The division brings forward way and points direction for constructing systematic accounting standards implementation mechanism. Therefore, combine new accounting standards with its affecting factors, broad accounting standards implementation mechanism including three parts is constructed. Accounting standards variance way and its affecting on accounting standards implementation effect is the first part, mainly values the variance way and its effect on accounting standards objectively. The concrete accounting standards implementation is the second part, namely the most important part of this paper. Concrete implementation measures will be discussed in this part. Put forward the concrete conceives of valuing accounting standards implementation effect through appraising accounting information quality is the third part.
Concrete implementation measures of accounting standards include three parts. Internal corporation mechanism is the first part. Managers have the most important influence on accounting standards implementation because of its advantageous position in the game with other parties, the advantage roots from its actual control on listed company. Managers not only affect the Board of Director,but also affect the concrete implementation of accounting standards through manipulating internal control. So construct effective corporation governance mechanism to constrain managers’behaviors and internal control to constrain accountants’behaviors is the key of ensuring accounting standards implementation effect. Supervision mechanism outside corporation is the second part. Solely depend on internal corporation accounting standards implementation mechanism can’t effectively solve the problem of lasting and serious accounting information quality existing securities market. External supervision is absolutely necessarily in improving accounting information quality because managers’incorrect behaviors will affect market order and result in market failure. So external supervision mechanism regarded as the second defenses line is constructed to ensure accounting information quality. This includes securities market restriction, law supervision, government supervision and CPA auditing supervision. Self-discipline mechanism is the third part. The most highlighted changes of new accounting standards are the importance of professional judgment has been enhanced and fair-value measurement has been adopted within a certain condition. So self-discipline mechanism is constructed based on moral and reputation. Expect accountants’behaviors can be effectively constrained by informal institution.
In this paper, the integrated use of institution economics, game theory, and human nature assumptions, contract theory, accounting principles and theory, auditing theory, and many other theoretical knowledge, use combine of Macro-and micro- analysis, statistical analysis, normative analysis, qualitative analysis and quantitative analysis etc. a variety methods, construct a systematic and dynamic accounting standards implementation mechanism. .Two innovations are included in this paper. One is shift the research importance from comparing the differences between new and old accounting standards to discussing new standards’implementation. Another is constructing a systematic and dynamic accounting standards implementation mechanism based on the whole corporation internal control, outside accounting supervision and self-discipline. There also exist two deficiencies because of the restriction of research ability. One is the validity of constructed implementation mechanism hasn’t been tested because of new accounting standards’short implementation time and limited scope. This will be the further research direction in order to improve implementation mechanism. Another is the relation between accounting information quality and its affecting factors haven’t been further researched. Only discuss the effect of related factors on accounting information quality.
对于会计准则实施机制的重要性,国内外学者和机构从不同的角度进行了探讨,总体上都认为会计准则自身的国际协调并不必然会导致会计实务的同步协调,不考虑各个国家的具体环境,仅靠会计准则国际化并不能从根本上达到改善会计信息质量的目的。但究竟哪些因素影响会计准则的实施效果,不同的学者有不同的认识,如公司治理不完善、内部控制失效、资本市场发育程度低、监管处罚不利等,总体上没有把这些影响因素结合成一个整体。通过对新会计准则内容和其实施环境重大变化的分析,本文认为新会计准则自身和其实施环境的变化是系统性的,因此保障新会计准则实施效果的实施机制也应该是系统性。
构建系统化的会计准则实施机制,首先要找出影响会计准则实施效果的因素。在重要性原则的约束下,我们基于制度分析的角度把这些影响因素分为市场环境、实施主体、监管主体、法律及非正式制度约束,这种区分为构建系统化的会计准则实施机制提出了思路并指明了方向。因此,结合对新会计准则和影响会计准则实施效果因素的分析,我们构建了包括三部分的广义会计准则实施机制:一是会计准则的变迁方式对会计准则实施效果的影响,主要对我国会计准则的变迁方式及效果做出客观评价;二是会计准则的具体实施,即本文主体部分,探讨具体化的会计准则实施机制;三是通过对会计信息质量的评价提出构建会计准则实施效果评价体系的设想。
关于会计准则的具体实施主要包括三部分:一是公司内部会计准则实施机制。由于管理层在与各方的博弈中处于优势地位,所以成为对会计准则实施最具影响力的主体。管层具的优势源于管理层已经事实上成为上市公司的内部控制人,不仅影响着董事会,也通过操控公司的内部控制影响着会计准则的具体实施。因此构建有效的公司治理机制对管理层进行激励和约束,并通过内部控制对会计人员的行为进行约束是保障会计准则实施效果的关键。二是公司外部监管机制。针对证券市场长期存在而且严重的会计信息质量问题,仅依靠公司内部会计准则实施机制并不能有效地解决,原因是管理层的不恰当行为会影响整个证券市场秩序,造成市场失灵,外界监管对保障会计信息质量必不可少。为此,我们构建了基于证券市场约束、法律监管、政府监管和CPA审计的公司外部监管机制,作为保障会计信息质量的第二道防线。三是自律机制。新会计准则的最大亮点是职业判断重要性的提高和公允价值计量模式的有条件运用。为此我们构建了基于道德和声誉的会计准则实施自律机制,以期通过非正式制度对会计从业人员的行为进行约束。
本文综合运用制度经济学、博弈论、人性假设、契约理论、会计学原理与理论、审计理论等多方面的理论知识,采取宏观分析与微观分析相结合、统计分析、规范分析、定性分析与定量分析相结合等多种方法,构建了一个系统化的会计准则实施机制。本文有两方面的创新:一是在新会计准则已经颁布并且实施的背景下,将问题研究的视角从比较新旧会计准则的差异转向了会计准则的实施;二是构建了一个基于公司整体内部控制、外部会计监管和自律机制相互制约和补充的系统化、动态的会计准则实施机制。但受到本人研究能力的限制,本文也存在以下两方面的不足:一是受到新会计准则实施时间和范围的限制,我们构建的会计准则实施机制对保障新会计准则实施效果的有效性尚未得到检验,这也成为我们进一步研究的方向,以便完善会计准则实施机制;二是对会计准则实施效果会计信息的质量与其影响因素间的互动没有更深的研究,只是探讨了影响因素对会计信息质量的影响,而反之讨论的较少。
In 1992, the establishing of Business Accounting Standards- basic norms formally opened a prelude to the construction of accounting standards in china. After more than 10 years’continuous improvement, the Ministry of Finance of China on February 15, 2006 with the enactment of international financial reporting standards convergence, covering various economic enterprises business, independent of the implementation of the new accounting standards system, indicates that the internationalization of China's accounting standards process basically completed. People have great expectations of the new accounting standards and they hope that through new, high-quality accounting standards to improve the quality of accounting information disclosure. Just as all previous accounting rules amendments are intended to regulate, in fact the same for the new regulations provided the opportunity and conditions. The reason is that not only accounting standards have economic consequences, but also the supporting environment in china has no fundamental improvement. Even the United States with high market-oriented and high quality accounting standards, have also exposed the Enron Corporation, the World Telcom etc accounting fraud scandal in recent years, not to mention in China the degree of marketization and quality accounting standards is not high. In fact, solely depend on accounting standards or its supporting environment both can’t fundamentally improves accounting information quality. The effective integration of these two aspects has more actual significance. So the perspective is shifted to accounting standards implementation.
For the importance of accounting standards implementation mechanisms, scholars and institutions both at home and abroad have talked about from different view. They generally thought that the harmony of accounting standards wouldn’t result in the synchronous harmony of accounting practice automatically. Accounting information quality wouldn’t be improved solely depend on accounting standards internationalization without regard to the concrete environment of different country. However, different scholars have different view on which factors affect the implementation of accounting standards, the view as follows: corporation governance imperfect, internal control failure, the low level of securities market development, adverse supervision penalties, etc. Basically these affecting factors haven’t been combined into a whole. Through analyzing the material changes of new accounting standards and its affecting environment, this paper thinks that the changes are systematic. So the accounting standards implementation mechanism also should be systematic.
Construct systematic accounting standards implementation mechanism, first the affecting factors should be found out. Under the restriction of significance principle, the affecting factors are divided into market environment, implementation body, supervision body, legal and informal institution constraints on the base of institution. The division brings forward way and points direction for constructing systematic accounting standards implementation mechanism. Therefore, combine new accounting standards with its affecting factors, broad accounting standards implementation mechanism including three parts is constructed. Accounting standards variance way and its affecting on accounting standards implementation effect is the first part, mainly values the variance way and its effect on accounting standards objectively. The concrete accounting standards implementation is the second part, namely the most important part of this paper. Concrete implementation measures will be discussed in this part. Put forward the concrete conceives of valuing accounting standards implementation effect through appraising accounting information quality is the third part.
Concrete implementation measures of accounting standards include three parts. Internal corporation mechanism is the first part. Managers have the most important influence on accounting standards implementation because of its advantageous position in the game with other parties, the advantage roots from its actual control on listed company. Managers not only affect the Board of Director,but also affect the concrete implementation of accounting standards through manipulating internal control. So construct effective corporation governance mechanism to constrain managers’behaviors and internal control to constrain accountants’behaviors is the key of ensuring accounting standards implementation effect. Supervision mechanism outside corporation is the second part. Solely depend on internal corporation accounting standards implementation mechanism can’t effectively solve the problem of lasting and serious accounting information quality existing securities market. External supervision is absolutely necessarily in improving accounting information quality because managers’incorrect behaviors will affect market order and result in market failure. So external supervision mechanism regarded as the second defenses line is constructed to ensure accounting information quality. This includes securities market restriction, law supervision, government supervision and CPA auditing supervision. Self-discipline mechanism is the third part. The most highlighted changes of new accounting standards are the importance of professional judgment has been enhanced and fair-value measurement has been adopted within a certain condition. So self-discipline mechanism is constructed based on moral and reputation. Expect accountants’behaviors can be effectively constrained by informal institution.
In this paper, the integrated use of institution economics, game theory, and human nature assumptions, contract theory, accounting principles and theory, auditing theory, and many other theoretical knowledge, use combine of Macro-and micro- analysis, statistical analysis, normative analysis, qualitative analysis and quantitative analysis etc. a variety methods, construct a systematic and dynamic accounting standards implementation mechanism. .Two innovations are included in this paper. One is shift the research importance from comparing the differences between new and old accounting standards to discussing new standards’implementation. Another is constructing a systematic and dynamic accounting standards implementation mechanism based on the whole corporation internal control, outside accounting supervision and self-discipline. There also exist two deficiencies because of the restriction of research ability. One is the validity of constructed implementation mechanism hasn’t been tested because of new accounting standards’short implementation time and limited scope. This will be the further research direction in order to improve implementation mechanism. Another is the relation between accounting information quality and its affecting factors haven’t been further researched. Only discuss the effect of related factors on accounting information quality.
引文
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