创造性会计与会计准则的互动关系研究

Research on the Interaction between Creative Accounting and Accounting Standards

通过对创造性会计与会计准则内在的关系的研究可以发现,在会计准则的形成与完善过程中,创造性会计发挥着重要的先启作用;完善的会计准则体系有助于规范创造性会计活动。因此,现代财务会计的发展是会计准则和创造性会计共同推动的结果。

This paper analysed the inherent relation of creative accounting and a ccounting standards. It shows that in the course of forming and perfection of ac counting standards, the creative accounting is giving play to the role of import ant opening first. Meanwhile, a perfect accounting standards system will contrib utes to the standardization of creative accounting, too. It is concluded that th e accounting standards and creative accounting have promoted the development of accounting together.