论会计准则弹性的衡量

On the Measurement of Flexibility in Accounting Standards

文章在分析会计准则弹性的大小衡量的经典文献基础上,指出会计准则弹性大小对财务报告质量的影响不仅取决于会计准则弹性点的多少,同时又取决于会计准则弹性的类型以及特定企业利用会计准则弹性的能力,因此,会计准则弹性的衡量应综合考虑会计准则弹性点的多少、弹性点的类型以及企业利用会计准则弹性影响财务报告的能力。

On the basis of analyzing classic literature about measuring flexibility in accounting standards, the article points out that the influence on financial reports of flexibility in accounting standards depends not only on the number of flexible points, but also depends on the type of flexibility in accounting standards, as well as the enterprise＇ s ability to take advantage of specific flexibility in accounting standards. Therefore, in measuring flexibility in accounting standards the three factors above should be considered comprehensively.