论会计准则弹性影响的优化

On the Optimization of Influence due to Flexibility in Accounting Standards

会计准则弹性影响的优化意味着在既定的会计准则弹性范围内,利益相关者的产权得以有效行使,责任得以充分履行,从而最大限度保证财务报告信息的真实与公允。实现会计准则弹性影响的优化需要从财务报告提供者、注册会计师、公司治理、政府监管、准则弹性解释权、社会监督以及弹性信息披露等方面完善运行机制。

Given the flexibility in accounting standards the optimization of its influence means that stakeholder＇s property rights are effectively exercised and the obligations are fully carried out and therefore true and fair financial reporting is produced.Achievement of the optimization of influence due to flexibility in accounting standards depends on the improvement of the comprehensive mechanism which includes financial reporters,certified public accountants,corporate governance,government supervision,interpretation rights of the flexibility in accounting standards,social surveillance and flexible information disclosure,etc.