经济后果与会计准则变迁(The changes of economic consequences and accounting standards)
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经济后果与会计准则变迁(The changes of economic consequences
and accounting standards)
The changes of economic consequences and accounting standards
Abstract: with the economic consequences of accounting standards, which are more and more consensus. While the economic consequences reflected in
The whole process of changes in accounting standards. This article mainly from the economic consequences of the fundamental analysis of changes in accounting standards
The main reason, the changes of accounting standards, accounting standards change, and formulation of accounting standards of China
How to consider the economic consequences of the discussion.
Keywords: guidelines for the economic consequences of accounting system changes
Accounting standards is a kind of property right system, system and system changes are the most important research fields of accounting standards from D
The following is not immutable and frozen, is with the development of economy and environment, facing a
The new changes and problems. The changes of accounting standards refers to the historical process of the change of the
accounting standards, accounting for the performance of quasi
The substitution, transformation and transaction process. In this process, the most important is the existence of accounting standards
The economic consequences of the economic consequences of accounting standards change reflected in the motivation, subject, change etc..
First, the economic consequences is the dynamic changes in accounting standards
Accounting standards "economic consequences" is a phenomenon in 1960s, and it is ".
With "the hypothesis of a corresponding. The famous American accounting scholars voize (Zeff) in "economic consequences""
The development of theory of "(1978), this paper points out that the economic consequence of accounting report will affect the enterprise and government,
The trade unions and the decision-making behavior of investors and creditors, the individual or group behavior and may in other groups
The influence of the interests. Another scholar, our off in his book "financial accounting theory" in the economic consequences
Definition: the economic consequences are that whether effective securities market theory meaning to the choice of accounting policy will
Effect of the value of the company. Because with the economic consequences of accounting standards, more interests directly or indirectly.
To participate in the formulation process of accounting standards, criteria have been hitherto unknown "a great eye", also voize
Said: "the economic consequences theory represents the accounting thoughts of the real revolution, social and economic consequences have become as
This central issue of accounting, and is likely to be the most challenging problem in accounting in 1970s".
Changes in accounting standards does not depend on the preferences, but depends on the objective factors and changes.
The dynamic changes of accounting standards mainly from two aspects: internal power and external power. [1] power refers to the accounting standard
The contradiction with the development of society and economy; external power refers to the change of subject from their own interests,
A continuous benefit calculation and comparison of new and old
standard cost, in order to make the change, how to change it
Move all the main choice, this process is mainly due to the pursuit of utility maximization. With accounting standards
Has economic consequences, from a different point of view affects the stakeholders of the effectiveness and benefit, that is to say different
The economic impact of accounting standards on stakeholders is different, as a new criterion for the majority of interests
The relevant person is good, the natural change process easier, instead change process will be difficult
Hard。
Produced by the different economic consequences of accounting standards are different, so the change process, the parties
The effect is different, some stakeholders agree, but some oppose.
Two, change the economic consequences of accounting standards and subject
According to the definition of the Seef, economic consequences are divided into two levels, the first level of economic consequences, it will be straight
The influence of enterprise, government, trade unions, investors and creditors decision-making behavior, we
understand it as a direct
Economic consequences; the second level, we call the indirect economic consequences, these individuals or groups and behavior
Can have an impact on the interests of other groups. In the process of changes in accounting standards, different interest groups on the two
The economic consequences of the feelings are different.
According to the theory of institutional change, in the process of institutional change, different interest group's action is always different
The.
North put these different interests by successively in action for the primary and secondary action group action set
Group. One of the primary action group decision-making dominates the process of institutional change, the secondary action group for help
Some institutional arrangements to help the primary action group to get income change [II].
According to the theory of institutional change, the process of changes in accounting standards to achieve through interest group action can. Meeting
Changes in accounting standards generally experienced the following five steps: (1) due to the size of the market changes in technology.
Step and other reasons, some individuals or groups are expected to potentially accounting net income is above
The direct economic consequences of said, this group will become the primary action group of the changes of accounting standards.
The group plays a leading role in the changes in accounting standards. (2) the primary action group put forward specific accounting standards
Change plan, determine the set of options. (3) all the primary action group on accounting standards change
Project evaluation and selection in the expected net income is greater than zero under the premise of the primary action group to promote it
To implement the changes of accounting standards. (4) to promote the formation of the secondary action group of the changes of accounting standards. (5) two
An action group together to change the accounting standards and accounting standards change, may receive
Benefit allocation.
Three, the economic consequences and the changes of accounting standards
From the definition of Seef economic consequences can be seen, the economic consequences of micro economic consequences, mainly for
Effect of micro individual, such as the impact on enterprises, trade unions, investors and creditors decision-making behavior; in addition
Some scholars put forward the accounting standards with macro economic consequences, Hao Jenkins (1973) proposed accounting rules
Only with micro economic consequences, should be from the social point of view, from the angle of the macro management, to re recognize
Effect of general accounting standards. The company produces useful reporting standards on economic decision information is the premise of accounting standard
To meet the government macroeconomic objectives and economic plan, in order to achieve this purpose....... Due to FASB
Is the impact of economic behavior of power, which have the duty to support the government's economic plan [3].
Institutional change is mainly affected by the choice of power
structure and social preference between a group of social interests
Restriction. [4] according to the different ways of classification, institutional change can be divided into gradual change and sudden change
Move, local change with the overall change, imposed change and induced change etc.. One of the most famous Division
Yifu Lin's method is change, namely the imposed change and induced change. Induced institutional change means
Is the current institutional arrangements of the modification or replacement, or create a new institutional arrangement, which is composed of an individual or group of people
Spontaneous advocacy, organization and implementation in response to the opportunity to make a profit. (Yifu Lin, 1989) induced institutional change
Must be in the existing institutional arrangements can not be caused by a chance. The induced institutional change
Students must have some from institutional disequilibrium profit opportunities. From the initial equilibrium system, to the unbalanced system,
To system equilibrium, again and again, this process is the process of human institutional change. The system caused by uneven
A lot of money reasons, some economists put it down to four factors: one is the institutional choice set
Change; two is the technical change and the development of social productivity; the three is the long term variation of elements and the relative price of the products
The four is dynamic; other institutional arrangements change. Inductive institutional change does occur, mainly depends on the individual innovation
Comparison of the expected benefit and cost. The mandatory system changes by the orders and laws of the government and the introduction of.
Different from the induced institutional change and mandatory institutional change can be between different constituency groups on the existing income
Redistribution occurs. The subject is the national mandatory system changes. The country's basic law and can provide
Order, and protect property rights in exchange for tax. As a monopoly, national competitive organization than can be much lower
To provide a system of service fees.
In the national supply in addition to the advantages of economies of scale, in the business
The degree of implementation of the organization cost also has the advantage. For example, by force, China can be reduced in the process of institutional change.
Low cost organization and implementation cost.
Mandatory change in accounting standards refers to the introduction and implementation of the system changes by the orders and laws of the government, change
The subject is the national mandatory system of the state. Induced change refers to the current accounting standards for the change or
Instead, or create new accounting standards arrangement, which is composed of a person or a group of people (a), in response to a
The opportunity to spontaneous advocacy, organization and implementation. The induced changes must be caused by some profit opportunities.
In the process of changes in accounting standards, imposed change and induced change is difficult to define the. They are
The mutual influence of interconnection system, promote the transformation, development and perfection of accounting standards. The accounting standards
The macro and micro economic consequences is unified, can not
be separated. Therefore, the change of accounting standards is a must
Both the imposed change and induced change.
Four, the change of the accounting standards of China's Enlightenment
As the economic consequences are discussed, dynamic changes of accounting standards, affecting the change of accounting standards
The main change, etc.. In the process of the change of China's accounting standards should be fully considered in the economic accounting standards
Fruit.
1, the change of subject selection.
Accounting standards is a kind of economic system, and is closely related to the interests of the stakeholders, from a certain angle
They say, including the enterprise, government, investors, creditors, managers, employees, suppliers and customers
And so on, but the degree of participation in our country related stakeholders making process of accounting standards is relatively low, especially on
Company accounting standards of participation is very low, in the investigation report of some scholars, some of the listed company
CFO was not from the accounting standards of the draft submitted draft. [5] from the above discussion
The changes in accounting standards must be the result of joint action of primary action group and secondary action group,
Although their action is to have the time. Every time the changes of accounting standards in the process, the primary line
The group is not necessarily the accounting standard setters, but the changes of accounting standards are initiated by them. stay
The United States, the formulation of a new accounting standards generally lasted three years, and all stakeholders to actively participate
With the process, the process of the full game.
In the standards process, we not only have the primary action group, there must also be a secondary action
Group. Although only the primary action group, the change of accounting standards can be completed, but this change too
The process is not optimal, the change of efficiency is not
high.
Setting of accounting standards from the world situation, the accounting standards institutions generally there are three kinds of modes:
One is the government centralism, such as France; two is the folk autonomous system, such as the United Kingdom, Canada; the three is to develop folk
And a mixed system of government regulation, such as the United States, germany. Our accounting standards setting organization of the Ministry of Finance Accounting
Company, is a typical government centralism. With China's accession to WTO and economic globalization and international capital market
And we can't look at our government dominant mode of accounting standard. From the theory of public choice
Point of view, the government and the independent economic entity with its own interests, the governments of the original
Because, the formulation of accounting standards in favor of their own direction, and the government is the main criterion in the most powerful,
The game has become a standard game strength can not be compared. This leads to quasi right distribution imbalance
The paranoid, which affects the criterion can be effectively executed. Considering the fairness criterion formulation, this
In China is not the most reasonable. In view of the weak accounting occupation cannot play folk
The author thinks that the responsibility, standard setting, compared with the previous two models used in our country folk development and government supervision
The hybrid system is more reasonable choice.
Public choice theory is the starting point of the rules of democracy, folk
Institutions to better understand the practice, the opinion of the code is more practical and feasible. While the government has
"Violence comparative advantage", can effectively assist the formulation of standards, and supervise their implementation. Using this model to
Little can guarantee both the opportunity to participate in the game.
2, choose the way of change
The structure of China's accounting standards are divided into basic standard and specific standards, the relationship between the basic standard and specific standards
Is not a simple guided by the guidance relationship, but the relationship between mutual and complementary. [6] in my basic criteria
Our country is mainly use as a conceptual framework, the implementation must be mandatory under the government. And
The two change body criterion must be combined, especially related to the interests of the vast majority of people that are actively
To participate in the rule making process, by
This is also the economic consequences after the full game.。