可比性:中国企业会计标准演进规律的理论阐释

Comparability:the Rational Interpretation of the Chinese Accounting Standards Reform

回顾建国六十年多来我国企业会计标准的演进过程,我们发现,以往学者多从会计环境变化、会计与经济的互动等方面去阐释会计标准的演讲规律。本文不同于以往研究,而是从会计可比性的概念出发,寻找中国企业会计标准演进规律的逻辑出发点。本文认为:可比性的认识范畴应全面地界定为宏观可比和微观可比的统一,特别是在宏观可比方面,对于处在经济转轨时期的国家或地区,在一定意义上,可比性是实现有用性的必要基础;只有实现会计信息的国内可比,才能为其国际可比奠定良好基础;可比性是我国会计标准改革演进路径富有解释力的一个概念。

Reviewing our reform path in 60 years, we find that more scholars clarified the path from the environmental perspective or in terms of the interaction of accounting and economy. This paper, different from the previous study, focuses on the changes which have taken place, and seeks the logical basis in the view of accounting theory itself. The conclusions are as follows： first, the conceptual category of comparability should be defined as the unity of macro-and micro-comparability; second, in a sense, comparability is the key factor to realize the usefulness, especially in some countries or regions which are switching to a market economy; third, the target should be achieved step by step, from domestic comparability to the international comparability; finally, comparability is one concept which makes the path to accounting standards more promising.