会计对称理论:会计准则制定的优化路径  

Accounting Symmetry Theory:An Optimized Path Established by Accounting Standards

作　　者：赵西卜[1] 程亚琼[1] 张国源[1] 

机构地区：[1]中国人民大学商学院,北京100872

出　　处：《当代财经》2012年第1期113-120,共8页Contemporary Finance and Economics

基　　金：国家社会科学基金项目"公共财物体系中的政府会计建设研究"(06BJY017);中国人民大学研究品牌计划基础研究项目"会计对称理论:会计准则制定的优化路径--从微观到宏观的系统分析"

摘　　要：会计对称理论应作为会计准则制定的重要原则。会计对称理论作为中立性的可实现途径,能在理论上解决中立性和准则制定经济后果之间的矛盾。将会计对称理论纳入会计信息质量框架中,可简化会计准则规范方法、优化会计准则内容、提升会计信息质量,同时对会计、审计、统计等实务工作产生积极影响。The Accounting Symmetry Theory （AST） should be regarded as the important principle for the formulation of accounting standards. As a neutral path that can be realized, AST can solve the contradiction between neutrality and economic consequences in theory. To bring AST into the quality frame of accounting information can simplify the methods of accounting standards, optimize the contents of accounting standards, and improve the quality of accounting information; meanwhile, it will produce positive effects on the practical work of accounting, auditing, statistics, and so on.

关 键 词：会计对称理论 会计准则 中立性 经济后果 

分 类 号：F230[经济管理—会计学]