非上市公司执行企业会计准则经济后果研究

企业会计准则的执行将会产生经济后果,如何实施企业会计准则,必须考虑其经济后果。这些经济后果既包括企业外部的执行收益和执行成本,也包括企业内部的执行收益和执行成本。外部监管部门应根据收益最大化来决定强制执行企业会计准则的范围,而在自愿的基础上,企业也会依据自身收益最大化以确定是否执行企业会计准则及其执行的程度。

Study on the Economic Consequence of Unlisted Company Implementing the Now Accounting Standard

The implementation of the new accounting standard should result in economic consequences,so we must give serious thought to the economic consequences that may result from the way of implementing the new accounting standard,including not only external enforcing cost and income,but also internal enforcing cost and income.The external supervisor should decide upon the extent to which the new accounting standard is to be enforced according to the maximization of revenue.On the other hand,businesses can also dec...