【摘要】：我國(guó)2007年實(shí)施的新會(huì)計(jì)準(zhǔn)則總體上采取原則導(dǎo)向,但仍存在著較為規(guī)則化的條款。筆者考察了新準(zhǔn)則中一項(xiàng)規(guī)則化條款對(duì)受該條款約束的軟件公司收入確認(rèn)政策選擇的潛在影響。證據(jù)顯示,在新準(zhǔn)則之前,當(dāng)企業(yè)具有較強(qiáng)的軟件能力成熟度時(shí),更傾向于按勞務(wù)完工百分比法確認(rèn)收入(即更及時(shí)地確認(rèn)收入);而新準(zhǔn)則實(shí)施之后,企業(yè)經(jīng)濟(jì)基礎(chǔ)對(duì)會(huì)計(jì)選擇的基礎(chǔ)作用顯著削弱。該證據(jù)展示了一項(xiàng)規(guī)則化條款的不利經(jīng)濟(jì)后果,從而支持在會(huì)計(jì)準(zhǔn)則體系中對(duì)原則導(dǎo)向的嚴(yán)格遵循。
[Abstract]:The new accounting standards implemented in China in 2007 generally adopt the principle orientation, but there are still some more regularized provisions. The author examines the potential impact of a regularization clause in the new code on the choice of revenue recognition policies for software companies that are bound by this provision. The evidence shows that prior to the new guidelines, when the enterprise has strong software capability maturity, it is more inclined to recognize the income according to the percentage of labor completion (that is, more timely recognition of income); After the implementation of the new standards, the basic role of enterprise economic base on accounting choice is significantly weakened. The evidence demonstrates the adverse economic consequences of a regularization clause, thus supporting the strict adherence to principle-orientation in the accounting standards system.
【作者單位】： 北方工業(yè)大學(xué);中央財(cái)經(jīng)大學(xué);
【基金】：教育部新世紀(jì)優(yōu)秀人才支持計(jì)劃(NCET-11-0754)
【分類號(hào)】：F233

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本文編號(hào)：2372038