产权保护、二元准则与适应性效率

Property Rights Protection,Dual Structure Accounting Standards and Adaptive Efficiency

会计在准确界定产权和有效保护产权的过程中处于最基础、最重要和最具操作性的地位。为了获取准则变迁收益,降低准则执行成本,提高准则的适应性效率,中国基于"分立法"理念建立了适用于大中型企业的《企业会计准则》和小企业的《小企业会计准则》,形成了"二元"结构会计准则体系。"二元"结构准则之间存在的主要差异决定了各自的适应性效率。本文首次从产权保护视角将《企业会计准则》和《小企业会计准则》结合起来进行考察,提出了准则的适应性效率问题,运用二元结构理念分析了准则的适应性效率。

Accounting plays the most basic,most important and most operational role in the process of precisely defining property rights and effectively protecting property rights.In order to obtain income of standards changes,reduce implementation costs and improve adaptive efficiency,China has established CAS for large and medium-sized enterprises and SES for small businesses based on independence concept,which implies the formation of dual structure accounting standards.There are some differences between CAS and SES,which decide their adaptive efficiency problems respectively.