论会计准则弹性的优化

On Optimization of Flexibility in Accounting Standards

优化会计准则弹性,既可充分发挥会计职业判断的积极作用以增进财务报告的透明度,又能减少机会主义行为和降低交易成本。根据会计准则弹性的成因与性质不同,可以采取分类优化和整体优化相结合的方式优化会计准则弹性。

Optimization of flexibility in accounting standards may bring accounting professional judgment into full play to improve transparency of financial reporting, and may reduce activities of opportunism and transaction costs. According to cause and attribute of flexibility, optimization of flexibility in accounting standards can be achieved by optimizing all sorts of flexibility respectively and as a whole.