重要性原则在会计实务中的应用:基于档案研究的经验证据  

Application of Materiality Principle in Accounting Practice:Empirical Evidence Based on Archives Research

作　　者：王春飞 刘婷[2] 《重要性原则研究》课题组 Wang Chunfei;Liu Ting;Research Group on the Materiality Principle

机构地区：[1]中央财经大学会计学院/中国管理会计研究与发展中心,100081 [2]北京工商大学商学院,100048 [3]不详

出　　处：《复印报刊资料（财务与会计导刊）（理论版）》2019年第6期3-14,共12页FINANCE & ACCOUNTING GUIDE

基　　金：国家自然科学基金项目(71772194);国家社会科学基金项目(13CGL037);北京市社会科学基金项目(18GLB027);财政部“全国会计领军(后备)人才(学术类)培养项目”和“北京市一流专业——会计学建设项目”的支持。

摘　　要：重要性是会计中重要的概念和基本原则,它应用于整个会计信息生成过程。本文基于决策有用观,采用档案研究的方法人工阅读了相关文件,归纳不同类型财务报表使用者重点关注的财务信息及其重要性判断。研究发现,不同类型报表使用者所关注的财务信息存在较大差异,特别是监管机构;实务中相关各方重要性标准的设定也存在差异。我们认为,制定重要性指引是有必要的,准则制定方应根据企业的性质、行业和不同类别报表使用者来设定重要性标准;基于保护中小投资者对整体财务报表进行监管,并且为通用报表目的设定重要性标准。本文对重要性指引的制定有一定参考价值。Materiality is an important concept and basic principle in accounting,which is applied to the whole accounting process.With the decision-usefulness view,this paper adopts the method of archival research to summarize the financial information that users of different types of financial statements focus on,and the application of materiality principle in practice.The paper finds that there are great differences in financial information concerns among different types of financial statement users,especially the regulators.Moreover,the paper also finds that there are differences in the setting of the materiality criteria among different types of financial statement users in practice.We argue that it is necessary to formulate materiality guidelines.The materiality criteria should be set by the standard-setters according to the nature,industry and different categories of users of the statements.It should be set under the consideration of the protection of small and medium investors and the general puipose based financial statements.This paper not only enriches the theoretical research literature of the materiality,but also provides a reference for the application of the materiality and the formulation of materiality guidelines.

关 键 词：重要性 实际应用 档案研究 

分 类 号：F27[经济管理—企业管理]