对高质量会计准则研究进展的追踪与思考

Thought of the Research on High Quality Accounting Standards

高质量会计准则的研究和讨论可以分两个阶段:第一个阶段是从20世纪80年代末到2001年4月,是高质量会计准则标准两种观点提出和从分歧走向调和的阶段,其结果是美国取得了国际会计准则的主发言权。第二阶段从2001年安然事件发生至今,这是高质量准则制定模式的研究探讨阶段,其结果将增加会计准则制定模式的全球共识。追踪和分析各阶段的背景、主题、进展、影响及局限性,对我国会计研究的诸多方面具有重要启示。

The research on high quality accounting standards can be divided into two stages. In the first stage lasting from 1980s' to April, 2001, two different viewpoints were put forward and evolved from divergence to consonance, and as a result, the United States played a leading role in establishing the international accounting standards. In the second stage begining from the Enron Affair in 2001, the enacting model of high quality accounting standards was discussed. The paper is an analysis of the backgrounds, themes, processes, influence on each research stage and limitation. Finally, on the basis of the above analyses, some suggestions on the reform of China' accounting system are offered.