企业会计准则强制实施制度效率的二元分析

Dual Analysis of Efficiency of Enforcing Compliance with Accounting Standards for Enterprises

将会计准则强制实施制度与会计准则执行行为直接联结,以期望效用理论和前景理论为指导,从会计准则强制实施制度对企业会计准则执行效用和遵从心理影响两个角度,分析强制实施制度威慑风险下企业会计准则的执行决策,剖析强制实施制度的作用机理和局限性;采用比较分析和调查研究方法分析了我国强制实施制度低效率的原因。最后,提出完善我国企业会计准则强制实施机制的建议。

This paper is an attempt to link the enforcement institutions with the enforcement of accounting standards on corporate behaviors. Within the framework of expected utility theory and prospect theory, the decisions of accounting standards implementation under enforcing institutions is analyzed from the perspectives of utility and psychology, and the enforcing mechanisms of accounting standards and its limitations is discussed in order to have a better understanding of the lower efficiency of the enforcement institutions in China. Finally, suggestions are offered to promote the efficiency of enforcement mechanisms of accounting standards.