会计准则国际趋同背景下会计对象分类差异研究

A Study of the Differences of Basic Classification of Accounting Object under Accounting Standards International Convergence

建立全球性的通用会计准则已成为趋势。会计要素与会计科目是会计准则制定的重要内容,是对会计对象的基本分类和进行会计核算的基础,两者基本分类之间既高度相关,又显著差异,遵循着对应设置、拆分配比、拆分单列、损益合并、权益合并、考虑特殊六条演进路径。本文首先从设置目标、服务对象、具体用途三个方面规范研究,为两者基本分类差异提供合理理论解释,提出会计要素具有鲜明的外部性、高层级、统一性特征,而会计科目则具有鲜明的内部性、低层级、灵活性特征;其次,以生产制造企业主营业务利润形成过程为例的实证研究,为两者基本分类差异提供充分实务论证;最后,通过中、美会计要素基本分类对比,提出加快会计要素与会计科目基本分类改革,对推进我国会计准则国际趋同,引导社会资源配置具有重要战略意义。

The establishment of global GAAP has become a trend. Accounting elements and accounting subjects are im- portant elements of accounting standards, and are the basic classification of accounting objects and the basis of account- ing. The basic classification between them is highly relevant and distinctly different, following six evolution ideas： corre- sponding setting, split ratio, split single, profit and loss merger, equity merger, considering special. First of all, from the service object, target setting, the specific use three aspects of research, the paper provides a reasonable theoretical explanation for the differences of their basic classification, putting forwards accounting elements have characteristics of distinctive externalities, high level, unity, while the accounting subjects are distinctive internal, low level and flexibility. Secondly, through the empirical study of the profit formation process of the main business of manufacturing enterprise, the paper gives a sufficient practical proof for the difference between the two basic classifications. Finally, by comparing the basic classification between Chinese and American accounting elements, this paper puts forward that China should speed up the reform of the basic classification of accounting elements and accounting subjects, which will have important strategic significance for promoting the international convergence of accounting standards and guiding the allocation of so- cial resources market.