本文關(guān)鍵詞： 會計準(zhǔn)則 會計準(zhǔn)則運行主體 互動機制　出處：《會計研究》2017年08期 　論文類型：期刊論文

【摘要】：會計準(zhǔn)則作為利益相關(guān)者長期重復(fù)博弈的結(jié)果,其運行過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,因此主體間的互動如何影響和推動會計準(zhǔn)則的完善與發(fā)展值得深入研究。按照準(zhǔn)則的運行流程和主體權(quán)責(zé)范圍,本文將會計準(zhǔn)則運行主體分為制定主體、執(zhí)行主體和監(jiān)管主體,對主體間互動機制的作用路徑與實踐表現(xiàn)進(jìn)行了研究,以證監(jiān)會的"監(jiān)管報告"為例著重分析了制定主體與監(jiān)管主體的互動關(guān)系,探討了我國會計準(zhǔn)則運行主體互動機制存在的價值與意義,最后結(jié)合我國會計準(zhǔn)則運行主體互動機制的現(xiàn)狀,從機構(gòu)設(shè)置、權(quán)責(zé)安排和對話機制推進(jìn)上對未來完善我國會計準(zhǔn)則運行主體互動機制提出了一些建議。
[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】： 東北財經(jīng)大學(xué)會計學(xué)院/中國內(nèi)部控制研究中心;
【基金】：財政部全國會計科研課題重點項目“財務(wù)會計概念框架與財務(wù)報告質(zhì)量互動研究”(2015KJA001)的階段性研究成果 國家自然科學(xué)基金項目(71272051)的資助
【分類號】：F233
【正文快照】： 一、引言會計準(zhǔn)則作為會計信息的質(zhì)量標(biāo)準(zhǔn),服務(wù)于經(jīng)濟(jì)活動并對企業(yè)經(jīng)營起到一定的規(guī)范性作用,其質(zhì)量的高低不僅影響微觀的企業(yè)財務(wù)報告質(zhì)量,還對宏觀的投資者保護(hù)環(huán)境起到基礎(chǔ)性作用(Zhang,2013)。反復(fù)出現(xiàn)的財務(wù)欺詐、會計舞弊已經(jīng)成為影響市場經(jīng)濟(jì)穩(wěn)定與發(fā)展的重要問題(張嘉，

本文編號：1489871