论文部分内容阅读
会计准则会影响公司行为,公司行为可以产生经济后果。那么我们能否通过这种激励的传导,利用会计准则来实现我们预期的目的呢?即实用会计准则是否有应用的合理性呢?本文通过介绍实用会计准则的运行机制,分析利用会计作为整体激励机制的一个组成部分所带来的收益及派生出的成本,在权衡利弊得失后,得到“保持会计准则的‘纯洁’,保证准则在合理范围内反映交易或事项的经济实质,捍卫财务报告的有用性”的结论。
Accounting standards can affect company behavior, corporate behavior can have economic consequences. Then we can pass the conduction of such incentives, the use of accounting standards to achieve our intended purpose? That is, practical accounting standards are reasonable to apply it? This paper introduces the operating mechanism of practical accounting standards, analysis of the use of accounting as a whole incentive Gains and costs deriving from a component of the mechanism, after weighing the pros and cons, are “maintained” by the accounting standards as “pure”, guarantee that the guidelines reflect the economic substance of the transaction or matter to a reasonable extent, and that the financial statements Usefulness "conclusion.