法律制度、金融预期与会计准则

Legal System,Financial Expectation and Accounting Standards

借鉴国际会计准则制定而成的我国企业会计准则体系背离了依法记账原则,导致会计报表的法律证据力被大大削弱,这对我国企业经营管理和国民经济管理形成重大挑战。理论界过度迷信美国经验,误把金融分析规则当作会计规则在国内推广,是导致会计报表缺乏法律证据力的根源。国际会计准则并非国际法,公认会计原则也不是美国联邦范围内普遍适用于所有企业的法律,它们不应被用作我国企业会计法规的立法蓝本。我国会计立法不应仅仅盯住发展资本市场并以瓦解民商法与经济法为代价而追求"国际趋同"。为了建设良好的市场法制和稳定的会计制度,我国应根据本国的法律原则尽快完善企业会计法规体系。

The Enterprise Accounting Standards exerted great influence on economic regulation and business administration in China. This paper argued that it was the Convergence Approach of standard setting policy that impaired the usefulness of corporate financial statements. The International Financial Reporting Standards and the US Generally Accepted Accounting Standards can not be reckoned on as the foundation stone of China＇s Accounting Regulations. They can only be used within capital markets as a security industrial rule. China should establish accounting regulations based on its own legal system.