会计准则变革对企业理念与行为影响的综述

A Review of the Impact of Accounting Standards on Corporate Philosophy and Behavior

随着市场经济的不断深入和发展,国际财务报告准则在全世界得到推行,而会计工作在财务准则方面也在不断进行改革落实。会计准则不仅能够促进企业内部变革,而且对企业的决策以及价值观也具有激励作用。企业“应激反应”的产生,正是体现了会计准则的变革对企业理念和行为的冲击。本文以经济后果理论为基础,通过梳理会计准则变革的有关文献,分别从会计观念、会计确认、计量、等多个视角,基于会计行为、财务行为、和治理等企业行为的多方面,分析和探讨会计准则变革的影响。旨在为完善会计准则制定和企业未来发展提供一些新的参考。

With the deepening and development of the market economy, the international financial reporting standards have been implemented all over the world, and the accounting work has also been carried out continuously in the financial standards. Accounting standards can not only promote the internal change of enterprises, but also stimulate the decision-making and values of enterprises. The emergence of “stress reaction” reflects the impact of the change of accounting standards on enterprise concept and behavior. This paper is based on the economic consequences theory, through the relevant literature review of accounting standards change, separately from the accounting concepts, accounting confirmation, measurement, report and other perspective, many aspects of accounting behavior, financial behavior, and governance to explore behavior of enterprises based on the influence of accounting standards change and analysis. The aim is to provide some new reference for perfecting the accounting standards and the future development of enterprises.