会计准则模式、会计专业能力与盈余管理行为

Accounting Principle Mode, Accounting Professional Ability and the Earnings Management Behavior

本文依据会计准则制定的两种基本模式,分析中国会计准则(CAS)新修订后的实际应用效果差异及经济后果。会计人员(管理层)的专业判断和决策能力是会计原则的应用和执行关键性因素,合理专业地运用职业判断是高质量财务报告信息质量的根本保证。有效甄别专业判断行为和管理层盈余操纵经济交易事项和报表数据行为,还原经济事项实质,提供高质量信息,减少会计专业能力对会计原则的滥用和误判。为会计准则制定机构洞察会计原则的效果状况、修订完善提供参考。

The article introduces two basic mode of accounting principle setting, and analysis the actual application effect and economic consequences after Chinese Accounting Standards （CAS） was revised. Accounting professional judgment and decision making of accounting personnel （management） executing are the key factors of accounting principles application, and the reasonable use of professional judgment is a fundamental guarantee of high quality financial reporting information. All these require to effectively identify professional judgment behavior and earning management that manipulate economic transactions and report data, to restore economic essence, to provide high quality information, and to reduce accounting principles’ miscalculation or abuse of accounting professional ability. Insight into the effect of accounting principles for accounting standard setting institutions provides reference to revise and perfect accounting standard.