本文關(guān)鍵詞：會計(jì)準(zhǔn)則變革對企業(yè)理念與行為影響的多視角分析，由筆耕文化傳播整理發(fā)布。
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2015年2期
會計(jì)準(zhǔn)則變革的非預(yù)期效應(yīng)理論框架構(gòu)建
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摘要
會計(jì)準(zhǔn)則變革不僅對財(cái)務(wù)報(bào)告和資本市場產(chǎn)生預(yù)期影響,而且對企業(yè)契約、經(jīng)營方式與投資行為、宏觀經(jīng)濟(jì)與社會等產(chǎn)生重要影響.本文以制度變遷的影響理論、經(jīng)濟(jì)后果理論和外部性理論為基礎(chǔ),根據(jù)會計(jì)準(zhǔn)則變革的目標(biāo)和相關(guān)經(jīng)驗(yàn)證據(jù),界定了會計(jì)準(zhǔn)則變革的預(yù)期效應(yīng)與非預(yù)期效應(yīng),構(gòu)建了會計(jì)準(zhǔn)則變革的非預(yù)期效應(yīng)系統(tǒng)框架,包括未實(shí)現(xiàn)的預(yù)期效應(yīng)、后續(xù)間接效應(yīng)、超出效應(yīng)和事前效應(yīng)四個方面,分為微觀非預(yù)期效應(yīng)和宏觀非預(yù)期效應(yīng)兩個層次,并對未來研究提出了一些思路和建議.本文構(gòu)建的理論框架,對于界定會計(jì)學(xué)本質(zhì)及范疇,拓展會計(jì)研究領(lǐng)域,完善會計(jì)準(zhǔn)則的制定等具有重要的價值.
作者
張先治
晏超
作者單位
東北財(cái)經(jīng)大學(xué)會計(jì)學(xué)院/中國內(nèi)部控制研究中心 116025
刊期
2015年2期
PKU
CSSCI
關(guān)鍵詞
會計(jì)準(zhǔn)則變革
非預(yù)期效應(yīng)
理論框架
經(jīng)濟(jì)后果
外部性
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本文關(guān)鍵詞：會計(jì)準(zhǔn)則變革對企業(yè)理念與行為影響的多視角分析，由筆耕文化傳播整理發(fā)布。
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