【摘要】：2001年安然破產(chǎn)事件的突然發(fā)生讓各界人士震驚,它的發(fā)生不但使安然公司走向滅亡,同時財務賬目問題也使當時位列世界第一的安達信會計師事務所走向衰敗,這其中重要的導火索就是安然公司的假賬問題。該公司的財務人員運用嫻熟的財務知識,聯(lián)合了安達信的審計人員,利用了會計準則的漏洞虛報利潤,隱瞞巨額債務。安然公司的倒閉不但給投資者帶來了巨大的損失,同時更為重要的是使人們意識到了完善的會計準則的重要性,而會計準則的完善需要使用正確的會計準則制定方法,因此需要對會計準則制定方法進行研究。 會計準則制定方法分為兩種方法：原則導向制定方法和規(guī)則導向制定方法。以原則為導向的會計準則制定方法運用了實證分析的方法,雖然能精確反映公司財務的實質(zhì),但是不太偏重會計從業(yè)者倫理學方面的要求。以規(guī)則為導向的制定方法運用了規(guī)范分析的方法,對會計從業(yè)者提出了很高的倫理學方面的要求,但是對公司財務實際運行狀況等缺乏精確的分析。因此,在解決會計準則制定方法的問題上要將實證分析與規(guī)范分析結(jié)合起來,科學哲學是對科學進行反思的一門哲學分支。而會計學是科學的一個分支。所以,科學哲學有助于對會計學及其會計準則制定方法進行反思。一方面,運用科學哲學分析了原則導向準則和規(guī)則導向準則制定方法的優(yōu)缺點,并且分別以英國和美國會計準則制定方法為例,進行了詳細的分析。另一方面。通過科學哲學的發(fā)展史的考察,尤其是對實證主義向歷史主義科學哲學轉(zhuǎn)變的具體分析。得出實證分析和規(guī)范分析相結(jié)合的必然性。最終論述了會計準則制定方法即原則導向制定方法和規(guī)則導向制定方法相結(jié)合的科學哲學依據(jù)。 中國會計準則體系主要是以會計規(guī)則導向制定方法,因而缺乏原則導向制定方法的優(yōu)點。根據(jù)科學哲學的觀點,本文重點分析了會計規(guī)則導向制定方法存在的問題及解決的對策。 具體來說,本文的結(jié)構(gòu)如下：第一章為緒論。本章是對選題的研究背景、研究意義等進行了簡要的概述。 第二章重點闡述了會計準則的概念、制定方法的種類和科學哲學對其的影響。會計準則是規(guī)范會計賬目核算、會計報告的一套文件,是會計人員從事會計工作的規(guī)則和指南。會計準則制定方法可分為兩種：原則導向制定方法、規(guī)則導向制定方法。這兩種方法深受科學哲學的影響,通過科學哲學對實證分析和規(guī)范分析關系的分析,得出實證分析和規(guī)范分析相結(jié)合才是最佳制定方法,這就要求將原則導向和規(guī)則導向這兩種制定方法相結(jié)合。 第三章是對會計準則制定方法的反思。依據(jù)科學哲學,分別對會計準則制定方法——原則導向方法和規(guī)則導向方法進行了詳細的分析,這也論證了這兩者相結(jié)合的區(qū)別性。 第四章為英國會計準則導向存在的問題研究。英國會計準則制定方法是以原則為導向的制定方法,主要運用了實證分析,因此存在著一定的缺陷,即缺乏規(guī)范細則等。通過科學哲學中實證分析與規(guī)范分析相結(jié)合思想,把規(guī)則導向制定方法融入進英國會計準則制定中,進而來解決英國制定中存在的問題。 第五章為美國會計準則制定方法的問題研究。美國會計準則制定方法以規(guī)則為導向,主要運用的是規(guī)范分析方法,導致出現(xiàn)了不能精確反應會計實質(zhì)等問題。根據(jù)科學哲學中的實證分析和規(guī)范分析相結(jié)合,來解決美國會計準則制定存在的問題。美國會計準則導向的研究同樣對我國的會計準則制定導向具有重要的借鑒意義,因為我國的會計準則制定導向同美國的極為相似,都是以規(guī)則為導向的制定方法。 第六章為中國會計準則制定方法的問題研究。中國的規(guī)則制定方法主要以規(guī)范分析為主,因而存在不能精準真實反映公司財務情況的問題,根據(jù)科學哲學中實證分析和規(guī)范分析相結(jié)合的思想,將原則導向與規(guī)則導向相結(jié)合解決存在的問題。通過對會計從業(yè)人員的調(diào)查結(jié)合中國的實際國情,說明了中國的會計準則規(guī)范制定方法的確存在著不能精準真實反映公司財務情況的問題,從而更加印證了兩種方法相結(jié)合的重要性。 本文的特色有：科學哲學中實證分析與規(guī)范分析相結(jié)合的方法,以此解決會計準則制定方法中存在的問題；其次,還采用了對比分析法,將英國和美國的制定方法進行比較,提出更合理的中國會計準則制定方法；最后,對中國會計從業(yè)人員進行了實際調(diào)研,印證了中國應將原則導向制定方法與規(guī)則導向制定方法相結(jié)合的思想。
[Abstract]:The sudden occurrence of Enron bankruptcy in 2001 shocked people from all walks of life. It not only caused the Enron Corp to die, but also the financial account problem made the world's first Andersen accounting firm decline. The important fuse was the Enron Corp's false account problem. The company's financial staff used the adept. The financial knowledge of maturing, combined with Adachi Nobu's auditors, uses the loopholes in the accounting standards to disclose profits and concealment of huge debts. The failure of the Enron Corp has not only brought huge losses to investors, but also more important is to make people realize the importance of perfect accounting standards, and the perfection of accounting standards needs to be used positive. Therefore, it is necessary to study the accounting standard setting method.
The method of accounting standards formulation is divided into two methods: the principle oriented formulation method and the rule oriented formulation method. The principle oriented accounting standard formulation method uses the empirical analysis method. Although it can accurately reflect the essence of the company's finance, it does not attach much importance to the requirements of the accounting practitioners' ethics. The method uses the method of normative analysis and puts forward high ethical requirements for accountants, but it lacks accurate analysis of the actual operating condition of the company. Therefore, it is necessary to combine the empirical analysis with the normative analysis in solving the problems of accounting standards formulation. A branch of philosophy. Accounting is a branch of science. So philosophy of science helps to reflect on accounting and its accounting standards. On the one hand, it uses philosophy of science to analyze the advantages and disadvantages of principle oriented and rule oriented guidelines, and the United Kingdom and American accounting standards, respectively. For example, a detailed analysis is carried out. On the other hand, through the investigation of the history of the development of philosophy of science, especially the concrete analysis of the transformation from positivism to the historical philosophy of science, the inevitability of combination of empirical analysis and normative analysis is obtained. Finally, the principle oriented method and rule oriented system of accounting standards formulation is finally discussed. The scientific philosophical basis of combination of definite methods.
China's accounting standards system is mainly based on the accounting rules to formulate methods, and therefore lacks the advantages of the principle oriented formulation method. According to the philosophy of science, this paper focuses on the analysis of the existing problems and solutions of the accounting rule oriented formulation methods.
Specifically, the structure of this article is as follows: the first chapter is an introduction. This chapter is a brief overview of the research background and research significance of the topic.
The second chapter focuses on the concept of accounting standards, the types of formulating methods and the impact of the philosophy of science on them. Accounting standards are standard accounting accounts accounting, a set of documents of accounting reports, rules and guidelines for accountants to engage in accounting work. The methods of making accounting standards can be divided into two kinds: principle oriented formulation method and rule oriented method. The two methods are deeply influenced by the philosophy of science. Through the analysis of the relationship between the empirical analysis and the normative analysis by the philosophy of science, it is concluded that the combination of empirical analysis and normative analysis is the best method of formulation, which requires the combination of the principle oriented and rule oriented two kinds of formulating methods.
The third chapter is a reflection on the method of formulating accounting standards. According to the philosophy of science, this paper makes a detailed analysis of the methods of formulating accounting standards, the principle oriented method and the rule oriented method, which also demonstrates the difference of the combination of the two.
The fourth chapter is the study of the problems in the guidance of the British accounting standards. The British accounting standards formulation method is a principle oriented method, mainly using the empirical analysis, so there is a certain defect, that is, the lack of rules and regulations. Through the combination of empirical analysis and normative analysis in the philosophy of science, the rule oriented formulation is made. The method is integrated into the British accounting standards formulation, and then to solve the problems existing in the British formulation.
The fifth chapter is the study of the accounting standards formulation in the United States. The American accounting standards formulation method is guided by the rules, and the main use is the normative analysis method, which leads to the emergence of the problems that can not reflect the essence of accounting accurately. According to the combination of empirical analysis and normative analysis in the philosophy of science, the existence of American accounting standards is solved. The study of American accounting standards is also of great significance to the guidance of China's accounting standards formulation, because the orientation of accounting standards in our country is very similar to that of the United States, and it is a rule oriented method.
The sixth chapter is the study of China's accounting standards setting method. China's rule making method is mainly based on normative analysis, so there is a problem that can not accurately reflect the financial situation of the company. According to the thought of combining the empirical analysis and the normative analysis in the philosophy of science, the principle orientation and the rule orientation are combined to solve the existing problems. Through the investigation of the accountants and the actual conditions of China, it shows that the method of formulating accounting standards in China does not accurately reflect the financial situation of the company. Thus, the importance of the combination of the two methods is more confirmed.
The characteristics of this paper are: the combination of empirical analysis and normative analysis in the philosophy of science to solve the problems in the accounting standards formulation. Secondly, a comparative analysis is adopted to compare the formulation of the United Kingdom and the United States, and to put forward a more reasonable method for formulating China's accounting standards; finally, the accounting practice in China is made. The actual investigation has confirmed that China should combine the principle oriented approach with the rule oriented approach.
【學位授予單位】：東北財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F233

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