中国会计改革新形势下的准则理论实证研究及其展望

The Review of Positive Researches on Accounting Standards and The Prospect on The New Position of Chinese Accounting Reform

本文分析了中国新会计准则颁布的背景与内容的变化,在评析西方(主要是美国)和中国已有研究的基础上,对中国会计改革新形势下的会计准则理论实证研究提出了展望。本文认为会计信息在中国的决策有用性是今后准则理论实证研究的重点,在一定的投资者保护状况与政府影响经济活动的背景下,投资有用性与契约有用性是两个重要的方向。

This paper analyzes the background and changes of contents of the new Chinese accounting standards.Based on the review of the western(mostly American)and Chinese researches,the paper has a prospect for the positive research on accounting standards on the new position of Chinese accounting reform.We points out that the usefulness of decision is the future focus.With the given background of investors' protect and economic influences of government,the usefulness of investing and contracts are two important directions.