会计准则制定导向悖论  

Orientation Conflict of Accounting Standards Setting

作　　者：沈振宇[1] 王金圣[1] 薛爽[1] 

机构地区：[1]上海财经大学会计学院,上海200083

出　　处：《财经研究》2004年第6期77-85,共9页Journal of Finance and Economics

基　　金：财政部资助项目(2003CASC01061)

摘　　要：安然事件后,不少人认为,一些上市公司可以通过交易设计规避规则导向会计准则的规定,因而原则导向会计准则可能会有效地防止上市公司对准则的规避。事实怎样呢?文章研究非货币性交易准则变化前后上市公司利用非货币性交易操纵利润行为的变化,得出原则导向会计准则下,上市公司可以利用原则导向会计准则赋予的职业判断操纵利润;规则导向会计准则下,上市公司可以通过交易设计规避准则规定,形成会计准则制定导向悖论。Since Enron's case, it has been taken for granted that just like Enron, listed companies can use roles-based accounting standards to manage earnings by devising transactions to elude standards, and listed companies can't use principles-based standards to manage earnings. What is the fact? The paper discusses on earnings management changes of listed companies taking advantage of non-monetary transactions around the time when Non-monetary Transaction Standard changes. It makes the conclusion that under the principle of principles-based accounting standards, listed companies can manage earnings by taking advantage of professional judgment granted by principles-based accounting standards; while under the principle of roles-based accounting standards, listed companies can elude standards by devising transactions to form orientation conflict accounting standards setting.

关 键 词：会计准则 非货币性交易 原则导向 规则导向 悖论 

分 类 号：F23[经济管理—会计学]