论会计原则体系的重构

Views of Rebuilding of Accounting Principle System

我国理论及实务界对于什么是会计原则、会计原则的内容体系应如何构建、会计原则与会计信息质量特征的关系如何界定等问题存在不同见解,影响会计规范体系的建立和健全。文章从逻辑学的角度,结合会计原则的本质,界定了会计原则的概念,揭示了会计原则与会计信息质量特征之间的关系,重构了会计原则体系的内容,为合理构建我国会计规范体系,会计信息质量特征体系,提供了一种新的思路和视野。

That the definition of accounting principles keeps changing shows the extreme importance of accounting principles. From the Accounting Standards for Business Enterprises-the basic norms established in 1993 to the modification of that the standards should in form of the quality of accounting information requests (including accounting principles); all of those show the nuclear position of accounting principles in basic accounting standards. But there are not consistency answers between theorists and doers of those questions such as what the accounting principles is, how to build the system of accounting principles and how to identify the accounting principles and the characteristics of the quality of accounting information. And those differences really hurt the establishments both of the accounting standard system and the characteristics of the quality of accounting information system. So, we have to do some further stud on those questions very reen. This article from the angle of logic, combines with the essence of accounting principles, defines the accounting principles and reveals the relationship between the accounting principles and the characteristics of the quality of accounting information. It rebuilds the system of accounting principles and offers a new view to establish a reasonable accounting standard system and characteristics of the quality of accounting information system.