司法体系、会计准则导向与投资者保护:一项案例研究

Legal System,Accounting Standards-Based and Investor Protection:a Case Study

财政部2006年初颁布的新会计准则在一定程度上扩大了我国会计准则中的职业判断空间,体现出更多的原则导向特征。本文基于制度安排与规则的自我执行理论,解释了为什么在不同的资本市场制度环境(尤其是司法体系)下,会计准则导向会影响到以及如何影响投资者的利益保护程度,并通过案例研究来支持我们的理论观点。本文的结论将有助于人们更好地认识和理解我国会计准则的国际化进程,也将对新会计准则体系的内容结构与执行层面的完善具有一定的理论和政策意义。

The new sets of accounting standards issued by MOF in China at the beginning of 2006 mean that our country makes a big step in the process of accounting standards internationalization.Meanwhile,it also expands the discretional room in accounting standards.That is,new accounting standards are charactered as more principle-based.On the perspective of institutional arrangement and self-enforcing model of rules,we raise a theoretical framework to interpret why and how the differences of accounting standards-based make influences on investor protection in the various capitals market institutional environments(especially legal system).We also use a case study to support our theoretical interpretation.The conclusion of this paper could help us to understand comprehensively the internationalized process of accounting standards in China.It could be provide some valuable suggestions to perfect and enforce new accounting standards.