信息中立与经济后果的抉择思考——基于会计准则的制定

Thinking about the choice of information neutrality or economic consequence——Based on the constitution of accounting standards

会计准则的制定目标应该综合"信息中立"和"经济后果"两方面。一方面,以"信息中立"为主,即强调会计准则的中立性,使企业提供的会计信息真实可靠,以满足广大信息使用者的决策需要;另一方面,会计准则的制定还应当考虑到经济后果,不同的会计准则会生成不同的会计信息,从而影响到不同主体的利益。

The target to lay down accounting standards should integrate information neutrality and economic consequence. On the one hand, puts stress on information neutrality, namely, emphasizes the neutrality of accounting standards, make enterprise offer true and reliable accounting information, so as to meet the decision - making need of large information users; on the other hand, to lay down accounting standards should consider economic consequence, different accounting standards will generate different accounting information, accordingly impact the interest of different main parts.