Accounting Standards and Global Convergence Revisited: Social Norms and Economic Concepts
Accounting Standards and Global Convergence Revisited: Social Norms and Economic Concepts
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重新审视会计准则和全球趋同：社会规范和经济概念
DOI：
10.11640/tjar.1.2011_105
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发表时间：
2011
期刊：
影响因子：
--
通讯作者：
Shizuki Saito
中科院分区：
文献类型：
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作者：
Shizuki Saito
随着时间的推移，会计准则制定工作的主旨发生了变化，从最佳做法到规范办法，再到全球趋同。在此过程中，会计准则逐渐失去了其作为一套基于市场惯例的非正式社会规范的性质。这一趋势，再加上追求一个不受市场测试反馈影响的正式框架，必然带来了一种自上而下的方法。根据这一办法，从管理者的角度来看，标准的统一性优先于收入信息对财务报表用户的有用性。因此，在资本市场上对公司估值起着重要作用的收益信息受到资产负债法和公允价值计量的机械应用的影响，而很少注意到商业交易中的显著差异。由于今天的投资者几乎不分国界，会计信息的同质化当然是一个重要目标。然而，为了实现这一目标，有必要促进规范的自发同质化，这种同质化基于一个渐进的市场进程，使准则制定者能够将民众的呼声纳入会计准则本身，而不是先验地决定趋同的方向和程度。
The leitmotifs underlying accounting standards setting have undergone changes over time, from best practices to a normative approach and then to global convergence. In the process, accounting standards have gradually lost their character as a set of informal social norms based on market practices. This trend, combined with the pursuit of a formal framework not amenable to adjustment through feedback from market tests, has unavoidably brought about a top-down approach. Under this approach, the uniformity of standards from the viewpoint of regulators has been given priority over the usefulness of income information for users of financial statements. Consequently income information, which plays an essential role in the valuation of companies in capital markets, has been aff ected by a mechanical application of the asset-liability approach and fair value measurement with scant attention to a marked diff erence in business transactions. Because investors today almost disregard national borders, the homogenization of accounting information is certainly an important goal. To achieve this goal, however, it is necessary to facilitate the spontaneous homogenization of norms based on an evolutionary market process which enables standards setters to incorporate vox populi into accounting standards themselves rather than decide on the direction and degree of convergence on an a priori basis.