完善我国财务会计规范的思考

Views on Improving China's Financial Accounting Standards

在制定和完善我国财务会计规范时 ,要特别考虑我国的文化和法律背景 ,同时要兼顾国际化的趋势 ,应在两者之间寻求某种平衡。从长远看 ,我国的财务会计规范必须符合国际通行的惯例 ,甚至完全采用国际准则 ,但在今后一个时期 ,应更强调规范的适用性。此外 ,会计规范采用何种形式并不重要 ,关键在于内容 ;准则与制度并不对立 ,在内容上两者可以兼容 ,各有侧重。最后 ,应当强调制定会计规范的“due process”,注重会计职业界和学术界的参与 ,并切实发挥财政部会计准则委员会的作用。

China's unique cultural and legal backgrounds as well as internationalization should be taken into special considerations in the endeavor to establish and improve China's financial accounting standards. These standards should be kept in line with international practices or even be replaced by the IASs in the future. At present, however, more attention should be paid to the standards' applicability in this country. The top importance for accounting standards or accounting regulations, or whatever it is, lies in the contents but not the forms they may take. Further, accounting standards should be developed through a due process with more participation of both the accounting profession and the academia and the key role of MOF's Accounting Standards Committee should be activated.