会计政策经济后果:产生路径与应对策略——基于“华泰财险”兴衰案的分析

The Economic Consequences of Accounting Policy: the Evolving Paths and Strategies ——Analysis Based on the Case of Huatai Insurance Company

会计不仅仅是经济计量的工具,而且是作为社会经济资源配置的重要制度或机制之一,是经济利益相关者利益分配的工具,因此,会计政策选择与执行具有直接或间接的经济后果。会计政策经济后果是指会计政策的选择对投资者等信息使用者的决策行为或企业价值产生影响。本文通过对华泰财产保险公司兴衰案中会计政策经济后果及其产生路径的分析,揭示了会计政策经济后果的基本作用规律,并在此基础上为会计理论研究、会计准则制定、决策者对会计信息的利用以及监管法规的完善分别提供了应对策略。

Accounting is not only a tool for measuring economic variables, but also one of mechanisms of allocating economic resources which serves for distributing interest among interest-related parties. Therefore the selection and implementation of accounting policies have direct or indirect economic consequences. This paper analyzes the economic consequences of accounting policy and their sources with Huatai Insurance Company, and develops an analysis framework on the basic rules of economic consequences from accounting policy. In addition, we provide some strategies for accounting research, accounting rule setting, utilization of accounting information and improvement of relevant laws.