会计准则制定模式与财务舞弊——兼议FASB对准则制定模式的变革

不同准则制定模式下都存在与准则技术性特征相“契合”的财务舞弊行为,规则导向准则容易诱发针对规则的交易规划,而原则导向准则则可能带来滥用宽泛原则的酌定行为。就审计失败而言,规则导向准则固然可能助长交易规划,但如果审计人员未能恪尽职业操守,宽泛原则同样也为审计人员允许客户的酌定行为提供了便利。因此本文认为,遏制侵蚀审计独立性的外部诱因才是有效解决财务舞弊问题的关键。

The Approach to Accounting Standards Setting and Financial Fraud -Reform of Standards Setting Mode of FASB

The rule-based approach induces transaction structure, while the principle-based approach induces discretion. To audit failure, the rule-based approach encourages transaction structure, while the principle-based approach also facilitates auditors allow financial fraud. So this paper holds that it is the auditors' incentives not approach to accounting standards setting that is the key to governance the financial fraud.