对企业会计准则中关键不确定性术语理解的初步研究

Research on the Consistent Understandings of Uncertainty Languages in Accounting Standards for Business Enterprises

中国企业会计准则体系实现了与国际会计准则的实质性趋同,采用了相似的原则导向观,在准则条文中使用了许多模糊的术语作为确认、计量和披露的标准。国际文献普遍研究了或有事项准则中的语言概率问题,对国际会计准则中不确定性术语的应用研究只限于在发达市场经济之间的对比,忽视了这些标准在没有职业判断传统的转轨经济国家的应用情况。在调查了中国会计准则中主要不确定性术语被中国会计师的解读情况后发现,中国会计师对某些词汇也存在较低的理解一致性。被明确定义的不确定性术语的理解一致性显著高于没有被定义的,但是同一词汇在不同情景下的理解存在显著差异。因此,准则制定机构应当关注那些理解不一致的准则,采取措施确保原则导向的新会计准则得到广泛一致的应用。

The new Chinese accounting standards for business enterprises has achieved a substantial convergence with IFRS, and adopts similar principle - orientation as IFRS. Many uncertainty languages are used in the standards as threshold of recognition, measurement and disclosure. International literatures focus on the verbal probabilities in contingent liabilities, and researches on uncertainty developed cultures. The applications of languages are limited to the comparison between such languages in transitional economies without professional judgment traditions are largely neglected. This paper investigates the understandings of uncertainty languages threshold in Chinese accounting standards for business enterprises. The results of the experiment show that there＇s no common consent of some uncertainty languages. Further, there are more consensuses on the defined languages than those which are not defined. And the same languages are being understood differently when they are applied in different contexts. Therefore, we suggest that standards setters pay more attention to those standards that have fewer consensuses, and make sure that the principle -oriented new accounting standards are applied consistently.