会计准则执行效率研究

Research on enforcement efficiency of accounting standards

会计信息质量是由会计准则制定质量和执行质量所共同决定的,高质量的会计准则并不会导致高质量的财务报告。会计准则执行是实现会计准则目标的中心环节,是检验会计准则质量的唯一途径,是后继准则制定的依据。单纯从技术层面上看,会计准则质量的提高,会计信息质量理应与之成正相关的提高,而会计准则具有天然的经济后果性,其执行受到多因素的影响,分析这些因素对于会计准则执行的影响方式和作用结果,对于提高准则执行效率具有重要意义。

The quality of accounting information is not only determined by the quality of accounting standards setting, but also by enforcement efficiency of accounting standards. High quality accounting standards do not lead to high quality financial reports. The enforcement of accounting standards is the core to realize accounting standard objective and is the only way to check account- ing standard quality and is the basis for making later standards. With regard to technical level, the elevation of accounting stand- ards quality is positively related to accounting information quality, however, accounting standards have natural result and their en- forcement is influenced by many factors. Analysis of these factors is of important significance to influencing ways and acting re- sults of accounting standards enforcement and to improvement of accounting standards enforcement efficiency.