【摘要】：1637年荷蘭郁金香狂熱使人們首次嘗到投機泡沫所帶來的災難；1720年發(fā)生在英國的南海泡沫，讓人們充分意識到會計信息真實性的重要性，由此帶來審計的萌芽與發(fā)展；1929年大蕭條，促使“公認會計原則”的誕生；2008年金融危機引發(fā)公允價值會計的爭論，G20確立建立高質量全球統(tǒng)一會計體系的目標。正如前財政部副部長王軍所言：縱觀歷史，每一次重大金融危機都是一部會計反思史、再造史和創(chuàng)新史。本文即選取金融危機史的視角，研究會計準則的變遷。 本文采用規(guī)范研究方法。首先，通過對歷史上八次重大金融危機進行簡要回顧，并分析其各自對會計準則變遷產生的影響，在此基礎之上，總結會計準則變遷的一般規(guī)律，為全文奠定研究基礎。然后，本文運用馬克思主義哲學中的歷史分析法，將會計準則技術性和社會性兩大屬性之間的關系，同生產力與生產關系的矛盾運動相結合，闡述金融危機引起會計準則變遷根源的外生性特征；同時，透過現(xiàn)象看本質，運用演化經(jīng)濟學自組織理論，從前提、動力和路徑等方面，全面、系統(tǒng)地研究金融危機引起會計準則變遷根源的內生性本質。最后，根據(jù)前文研究基礎與結論，總結金融危機對會計準則發(fā)展的幾點啟示。 本文基于金融危機史的新視角，研究會計準則變遷，取得了一定的研究成果，得出以下研究結論：①會計準則變遷的趨勢是國際趨同，變遷的核心是保障會計信息的可靠性；②金融危機引起會計準則變遷的根源，外生性特征表現(xiàn)為社會性拉動技術性的變遷模式，理論上表現(xiàn)為生產關系影響和反作用于生產力的情形；③金融危機引起會計準則變遷的根源，由其內生性本質所決定，即在特定環(huán)境作用下會計準則自組織演化過程的一種變遷，，金融危機引起會計準則變遷也可以看作，會計準則自組織演化理論一個有力的客觀歷史佐證。 據(jù)前文研究成果，金融危機對會計準則發(fā)展具有一定的啟示意義：金融危機引起會計準則變遷是會計準則自組織演化過程的外在表現(xiàn)，具有客觀性和歷史必然性。開放性較高的會計準則系統(tǒng)，在其社會性的強大需求和拉動下，準則作為技術性很強的理論系統(tǒng)而不斷走向科學，會計準則對社會經(jīng)濟的推動效率也就越高。盡管在金融危機下，準則的社會性表現(xiàn)得更加強勢和突出，但應堅持其客觀、公正的技術性這一本質屬性，逐漸使會計準則滯后性向前瞻性、科學性和靈活性轉變，最大限度減少會計準則給經(jīng)濟發(fā)展帶來的負面效應，使會計準則更好地服務于社會經(jīng)濟。
[Abstract]:The Dutch tulip frenzy in 1637 made people taste the disaster caused by speculative bubble for the first time; the South China Sea bubble that occurred in Britain in 1720 made people fully aware of the importance of accounting information authenticity, which brought about the germination and development of audit; the Great Depression of 1929 promoted the birth of GAAP; the 2008 financial crisis triggered the debate of fair value accounting, and the G20 established the goal of establishing a high-quality global unified accounting system. As Wang Jun, a former deputy finance minister, put it: throughout history, every major financial crisis is a history of accounting reflection, reconstruction and innovation. This paper selects the perspective of the history of financial crisis to study the changes of accounting standards. In this paper, the normative research method is adopted. First of all, through a brief review of the eight major financial crises in history, and analysis of their respective impact on the changes of accounting standards, on this basis, summarize the general laws of changes in accounting standards, and lay a research foundation for the full text. Then, by using the historical analysis method in Marxist philosophy, this paper combines the relationship between the technical and social attributes of accounting standards with the contradictory movement of productive forces and production relations, and expounds the exogenous characteristics of the root causes of the changes of accounting standards caused by the financial crisis. At the same time, through the phenomenon to look at the essence, the use of evolutionary economics self-organization theory, from the premise, motivation and path, a comprehensive and systematic study of the financial crisis caused by the accounting standards change root of the intrinsic essence. Finally, according to the above research basis and conclusion, this paper summarizes some enlightenments of the financial crisis to the development of accounting standards. Based on the new perspective of the history of financial crisis, this paper studies the changes of accounting standards, and obtains some research results. The following conclusions are drawn: (1) the trend of accounting standards changes is international convergence, and the core of the changes is to ensure the reliability of accounting information; (2) the root of the change of accounting standards caused by the financial crisis, the exogenous characteristics are the change mode of social pull technology, and in theory, it is the influence of production relations and the situation of counteracting on productive forces. (3) the root of the change of accounting standards caused by the financial crisis is determined by its intrinsic nature, that is, a change in the process of self-organization evolution of accounting standards under the action of a specific environment, and the changes of accounting standards caused by the financial crisis can also be regarded as a powerful objective historical evidence of the theory of self-organization evolution of accounting standards. According to the previous research results, the financial crisis has certain enlightenment significance to the development of accounting standards: the change of accounting standards caused by financial crisis is the external manifestation of the process of self-organization evolution of accounting standards, which has objectivity and historical necessity. The accounting standard system with high openness, under the strong demand and pull of its sociality, as a highly technical theoretical system, continues to move towards science, and the higher the efficiency of the accounting standards to promote the social economy. Although under the financial crisis, the social performance of standards is more strong and prominent, but we should adhere to its objective and fair technical attribute, gradually change the lag of accounting standards to forward-looking, scientific and flexible, minimize the negative effects of accounting standards on economic development, and make accounting standards better serve the social economy.
【學位授予單位】：重慶工商大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F233;F831.59

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