我国会计信息话语权的法律完善路径再思考——以权力的配置为中心

Rethinking on the Discourse Power of Accounting Standards——Focus on the State Power Disposition

以会计规则的"话语权"为主线,分类研究制定权与解释权,指出我国会计规则话语权的归属及配置上存在矛盾与冲突从而导致实施上的低效。在目前法律框架下,会计规则的话语权应当只能是一种行政解释权。围绕"会计准则制定权"为中心设置会计规则初始解释权为行政监管权力,会计规则最终话语权为会计主管权力,其中司法裁决权仅有权确认会计话语权主体并由其作会计语言的事实认定。

By using the discourse power of accounting standards as a main line, and by classifying the enacting power and right of interpre- tation, this paper first points out that contradiction and conflict are present in the disposition of state power on the accounting standards, leading to inefficient execution. And under the present framework of law, the discourse power of accounting standards can only be an ad- ministrative interpretation. As for the enacting power of accounting standards, the initial interpretation of accounting standards should be the power of administrative supervision and the final interpretation of accounting standards should be a governing power. The judicial deci- sion only have the right to confirm which one has the discourse power of accounting standards and can find the fact of accounting language.