新会计准则解析:相关性与可靠性的权衡

Analysis on New Accounting Standards:Reliability-relevance Trade-offs

本文通过对新会计准则内容的分析性解读,发现新会计准则在会计信息质量方面进行了充分的权衡,整体上略为偏向相关性,但结果不显著。我们认为,这是会计准则对权变因子充分博弈的结果,是准则制定者根据会计理论和我国会计环境等所做的权衡。

Based on Lawrence and McAllister（1994）, this paper analyses the semantic content of new accounting standards sentence by sentence, and reveal the underlying meaning by the application of contingency theory. This paper discusses issues on the accounting standards tradeoffs and expects to contribute to establish conceptual framework in China. Foundation of accounting standards should depend on both conceptual framework and accounting environment. By word and semantic analysis, we read all the accounting standards, then detect tradeoffs of the accounting information quality. In conclusion, relevance is emphasized compared withreliability, although the result keep insignificant . The result shows that new accounting standards have taken tradeoff depend on contingency factors and conceptual framework.