现行企业会计准则对会计信息质量的影响

The Impacts of Current Accounting Standards for Business Enterprises on the Quality of Accounting Information

以确保会计信息质量为研究视角,对我国企业会计准则(以下称准则)中会计原则列示、谨慎性原则的运用和会计计量属性的选择对会计信息质量的影响进行分析,得出了应按真实性→可靠性→实质重于表现→相关性→明晰性→可比性→重要性→谨慎性→及时性对会计原则排序,且按规定的排序优先使用排序在前的会计原则;只有当会计要素不能可靠计量时,才允许使用谨慎性原则;历史成本和重置成本作为基本的会计计量属性,仅对于上市交易的金融工具采用公允价值计量,取消现值计量属性和增大会计报表附注内容以确保会计信息质量研究结论。

From the research perspective of ensuring accounting information quality, the accounting principle lists and the application of conservatism principle, as well as the impacts of the choice of accounting measurement attribute on the accounting information quality are analyzed as for Accounting Standards for Business Enterprises in China（ hereinafter called ASBE） ,thus reaching a conclusion that accounting prin- ciples should be ranked in the sequence of authenticity, reliability, essence overweighing to performance, correlation, clarity, comparability, importance, conservatism, timeliness, and the ranked ahead accounting principles should be applied preferentially according to the specified sequences. And that only when ac- counting elements cannot be measured reliably, conservatism principle can be applied. And that historical cost and replacement cost as the basic accounting measurement attribute, fair-value measurement can be applied merely for the publicly traded financial instrument, meantime the present-value measurement attribute should be cancelled and the accounting statement notes should be added to ensure the accounting information quality.