原则导向、隐性知识与会计准则的有效执行——从会计信息生产者的角度

Principle-based Standards,Tactic Knowledge and the Effective Implementation of Accounting Standards:from the view of accounting information producers

与国际趋同的中国会计准则体系已经初步建立,但从会计信息的生产者角度,新的会计标准如何被普通会计工作者完整掌握并有效运用,还值得深入研究。本文从隐性知识及其传递理论出发,指出会计准则从规则导向走向原则导向,在更好地适应复杂经济交易的同时,也使会计准则中隐性知识的比重上升——原则性描述大量替代量化标准,这使新准则的执行更加困难。在考察了欧盟和俄罗斯首次执行IFRS的经验后,基于隐性知识理论,本文提出会计准则被有效掌握需要三方面的配合:准则制定机构提供应用指南的思路变革、审计师执业中对客户实务的指导以及会计教育改革的深化,而这三者的最终目标就是确保新会计准则中的隐性知识被有效传递。

This paper points out that the percent of tacit knowledge of the professional ju dgment,increased with the development of accounting theory,from the rule-based to principle-base.Based the theory of tacit knowledge and the experiences in E U and Russia,the paper designs the implementation mechanism,including the chan ge of contents and forms of Chinese FASB's direction,and change of the perspec tives and ways of auditors' communication,and reform of accounting education.Particularly,the ideal goal is to assure the transfer of tacit knowledge in the accounting standards.