论“目标导向”会计准则及其借鉴意义

美国证券交易委员会在根据《萨班斯一奥克斯利法案》完成的会计准则研究报告中,提出了准则的制定应当坚持“目标导向”,并详细说明了“目标导向”准则的关键特征。“目标导向”准则重新强调了会计目标统一和会计准则理论框架的重要性,并将职业判断的责任由准则制定者回移给会计师和审计师,通过市场约束机制维护会计信息质量。这对我国会计准则模式选择、财务概念框架建设和会计信息的市场机制完善等方面都有很好的借鉴意义。

A Research on the Objectives-oriented Accounting Standards and its Implications for Chinese Standard Setting

The U.S. Securities and Exchange Commission concludes that the adoption of objectives-oriented principles-based accounting standards would be consistent with the vision of reform that was the basis for the Sarbanes-Oxley Act in its study report, and illustrates those characteristics of objectives-oriented standards. Recommending objectives-oriented standards, SEC reemphasized the objectives of financial reporting which are to provide useful information to the report users and the key role of Conceptual Framework in standard setting. In the process of implementing objectives-oriented standards, the duty of judgment in applying accounting standards will be shifted back to the front-line manager, accountants and auditors from the standard setters, which will motivate the market rules to promote the quality of financial information. The SEC's study gave us many meaningful implications about Chinese accounting standards setting, such as choosing rules basis or principles basis, setting financial concept framework and optimizing the market rules in accounting information.