基于IASB概念框架的可靠性质量特征之认识理性——一个经济学视角的分析与讨论

Recognizing Rationality for Reliability Qualitative Characteristic Based on Conceptual Framework of IASB:Analysis and Discuss from Perspective of Economics

2010年IASB修订IASC时期制定的概念框架,将可靠性质量特征修改为"如实表述",同时放弃审慎性和实质重于形式这两个可靠性质量特征的指导性标准,意图增加财务报告的透明度与相关性。在我国会计准则与国际趋同日益成为现实的大背景下,有必要明确可靠性在财务会计信息质量中的地位及其去留问题。从经济学视角分析,可靠性与相关性关系变迁具有逻辑上的理性轨迹,从强调相关性到突出可靠性应为一个理性回归。建立可靠性质量特征之认识理性的现实意义在于,对IASB修订概念框架的意图与后果作出理论研究层面的讨论。

IASB revised the conceptual framework formulated during the period of IASC in 2010,revised reliability qualitative characteristic to 'faithful representation',deleted two guiding standards of reliability qualitative characteristic such as prudence and substance over form at the same time,intending to increase transparency and relevance for financial report.Under the significant background that the convergence of Chinese accounting standards to international accounting standards is becoming reality,it is necessary to clear the issue of reliability status in financial accounting information quality and the issue of abolishment or remaining for reliability.From analysis from perspective of economics,the change of relation between reliability and relevance holds logically rational orbit,and it should be a rational return from underlying relevance to bulging reliability.The real sense of establishing recognizing rationality for reliability is to make affirmation to the intention of IASB's revising conceptual framework,at the same time also to make discussion on its consequence at the theoretical research level.