会计规则的学理解释

Theoretical Interpretation on Accounting Rules

本文从会计学学理的视角出发,对会计规则这一会计基础概念做出界定和解释,提出会计规 则是一个有关会计人员行为应当与否的命题。在分析技术规则、游戏规则和道德规则及其特征的基础上, 指出会计规则既具有技术规则的特征、游戏规则的特征,还包括道德规则的特征。因此会计规则实质是以 上三种规则的混合体。对于会计规则的探讨可以使我们对会计规则有一个比较全面和理性的认识,为会计 学由简单的操作技术或制度解释转向系统的学理建构奠定一个学理基础,并为我们认识、理解、把握和应 用会计规则提供理论指导。

This article tries to define and interpret some elemental accounting concepts from the theoretical point of view. Then, it puts forward that accounting rules are statements about accountants＇ conducts——whether they behave properly or not. With analyses on relevant characteristics of technical rules, game rules and moral rules, it is easy to see that accounting rules share so many characteristics of them as to be a mixture of the above three sorts of rules. Therefore, such a discuss is beneficial for gaining a thorough and theoretical understanding on accounting rules. It may also lay a tentative theoretical foundation for the transition of Accounts from simple operative techniques or institutional interpretations to systematic theoretical construction, as well as provide theoretical guidance on acquainting, understanding, mastering and applying accounting rules.