中庸:会计改革的思路

本文认为,中国的会计改革,不但应从IASC、FASB、ASB等颁布的会计准则中借鉴他们合理和成熟的部分,更应从中国传统的儒家思想诸如“过犹不及,君子中庸”中汲取营养和精华,形成鲜明的中国魅力,把之作为当前我国会计改革的一个重要思路,并在将来的国际会计准则制定中争取更多的发言权,而不是听任以“趋同”为标准,用FASB等的作为统一标准强求变革而牺牲本国利益。

Mediocrity: A Way of Accounting Reform

The paper thinks that China's accounting reform should not only learn from the principles of IASC, FASB and ASB, but also learn from the traditional Confucian spirits like "Excess is just as bad as deficiency. Mediocrity is the option of wisdom". China should take this as an important way for accounting reform and take efforts for more right in making international accounting rules in the future, but not to agree on all of the rules of FASB.