论会计准则国际趋同的文化适应性——基于制度移植理论视角

On the Cultural Adaptability of the International Convergence of Accounting Standard——Based on the theoretic angle of system transplantation

中国新《企业会计准则》的颁布和实施实质上是正式制度的国际移植,它必须与以文化为主体的非正式制度实现协同才能达到预期的效果。中国传统文化对有效实施新会计准则有显著不利影响,表现为不利于保持会计独立性、不能激励企业充分披露信息,阻碍会计职业能力的培养和降低会计监督的效果。因此,要保证会计准则的实施效果,必须注重以文化为依托的制度环境的配套性和适应性建设,注重非正式规则的完善和价值观的转变,从世界范围、国家范围和企业范围三个空间层次构建适应会计国际趋同的文化环境。

The issue and implementation of the new 〈 China Accounting Standard 〉 in fact is the international transplantation of the formal system. It can only achieve the expected result by coordinating with the informal system which takes the culture as the main body. The traditional Chinese culture has the remarkable unfavorable influence on carrying out the new accounting standard, which shows as： It is unfavorable to keep accounting independence and unable to stimulate the enterprise to fully publish information, hinders to train the accounting work ability and lower the accounting＇s supervising result. Therefore, in order to assurance the implementing resuit, it is necessary to stress the supporting and the adaptable construction of the system condition with the culture as the dependence; pay attention to the change of the complete and the value conception of the informal standard and to construct the international convergence cultural condition of accounting standard that adapts accounting from the three space levels, i.e. the world scope, the state scope and the enterprise scope.