会计准则弹性的本质透视

Perspective on the Nature of Flexibility in Accounting Standards

会计准则弹性具有不同的表现类型,但却有着共同本质特征,即会计准则弹性实质上是一个赋予了经营者、审计人员、会计准则制定者、会计信息使用者甚至法院等会计信息产权主体一定权利的产权空间。会计准则弹性空间的产权主体之间相互制约,共同影响着会计信息的报告及其经济后果。

There are more than one facades of flexibility in accounting standards. But they have a common nature,that is, flexibility inaccounting standards is aproperty space in essence which gives certain rights to the main parts of property rights of accounting information, which include the operators, auditors, accounting standard-setters, users of accounting information, and even the courts. The flexible space in accounting standards and the main parts of property rights restrict each other, and jointly affect the accounting information report and its economic consequences.