论会计准则弹跳性域内机会主义行为的防范

On the Precautions against Opportunism in the Region of Flexibility in Accounting Standards

会计准则弹性既赋予会计确认、计量和报告以审慎判断的权力,又使财务报告决策过程存在机会主义行为风险。防范会计准则弹性区域内机会主义行为风险要从公司内部财务报告权利配置、审计鉴证责任、政府监管力度、准则弹性解释权行使、社会监督网络以及弹性信息披露等方面共同治理。

Abstracti Flexibility in aounting standards not oniy provideS the discretion in the process of accounting recognition ,meastrrement and reporting , but also makes it possible for opportun!sm：Precautions against opportUniSm in the Region of fleXibility ih aecoun!ing standards call for jOihtly governance from the allocation of financial reporting rights inside the company,auditing responsibility, government supervislon; exetion of right on smndard expiantion, social surveillance net as weU as disclosure of fle^ble inforrnation,etC,