论会计准则与中立性原则

Accounting Standards and Neutrality Principle

文章首先对会计学理论中的中立性概念进行了系统的描述,在对会计准则制定过程中关于中立性的两种观点进行剖析之后,认为中立性应该是制定会计准则的首选,但目前国内会计准则的制定还处于中立性与经济后果协调的阶段。最后,文章认为应该借鉴审计中的中立性来重新审视会计准则执行中的中立性。

This paper starts from concepts description of neutrality in accounting theory, and then analyzes two different opinions about the role of neutrality in accounting standards setting. The author believes that neutrality is the most fundamental principle in accounting standards setting, but we now stay in a stage of tradeoff between neutrality and economic consequences. Finally this paper suggests to re-examine the neutrality in the implement of accounting standards by referring to the neutrality in auditing.