市场治理变动与会计准则重塑

Changes of the Market Governance and Reconstruction of the Accounting Standards

从公司或厂商的交易层面来考察市场经济发展的态势,市场治理结构及其制度安排是不可忽视的重要内容;市场治理结构的变动,要求与此相对应的其他制度安排发生相应的调整,会计准则作为一项制度安排也是如此。基于市场治理结构变动会引致公司处理资产的行为变化,本文在分析市场治理结构与会计准则之关联的基础上,认为我国2007年1月1日在上市公司全面推行的新会计准则的深层原因,是现阶段市场治理结构的发展态势使然;文章重点分析了作为新会计准则核心计量工具的公允价值、金融工具等概念,研究了这些计量手段在哪些层次上体现市场治理结构变动对新会计准则体系重塑的内在规定,从理论和实际相结合的角度考察了我国全面实行新会计准则有可能碰到的困难,并据此对化解这些困难提出了一些可供学人进一步研究的思路。

Seeing about the developing situation of market-oriented economy from the point of corporation or manufacturers' transaction,we should not ignore the market governance structure and institution arrangement.The change of market governance structure should correspond with other relevant institution arrangement,accounting standards is just as it.Based on the fact that the change of market governance structure affects the corporation action on dealing with assets,this paper analyses the relationship between the market governance structure and the accounting standards,considers that the deep reason about listed companies carrying out the new accounting standards is the developing situation of market governance structure nowadays.In this paper,the conception of fair value and financial instruments which are seemed as key measure instrument are construed,the difficulties when carrying out the new accounting standards in our country are reviewed,and the research ideas about solving the difficulties is put forward.