美国会计准则超载的透视与启示  

Accounting Standards Overload in USA:Perspective and Enlightenment

作　　者：董南雁[1] 张俊瑞[1] 

机构地区：[1]西安交通大学管理学院,陕西西安710049

出　　处：《西安交通大学学报（社会科学版）》2007年第3期18-21,29,共5页Journal of Xi'an Jiaotong University：Social Sciences

基　　金：国家自然科学基金项目(70372048)

摘　　要：会计准则超载是会计准则供需矛盾的集中表现之一,通常伴随着会计准则的扩展而产生。通过若干典型例证介绍了美国存在的会计准则超载现象,并将会计准则超载划分为技术型超载、经济型超载和混合型超载三种类型。透视了准则超载的历史原因和社会影响,介绍和评价了美国针对会计准则超载的治理对策。就中国如何预防和控制会计准则超载问题,运用SWOT模型进行了简要分析,提出了若干政策建议。Accounting standards overload extensively manifests the contradiction between the supply and the demand of accounting standards, which arises usually with the expansion of accounting standards. The phenomena of accounting standards overload are introduced through several typical examples in USA. Furthermore, accounting standards overload is classified into three categories： technical overload of accounting standards; economic overload of accounting standards; mixed overload of accounting standards. And then a deep perspective on standards overload is displayed concerning its historical reasons and social influences. Finally, through reviewing and commenting on relevant researches on how to control and relieve standards overload in U. S. A. , some helpful enlightenments are obtained for the accounting standards set down in China using a simple SWOT analysis.

关 键 词：会计准则超载 技术型超载 经济型超载 混合型超载 

分 类 号：F231.6[经济管理—会计学]