我国会计准则内部执行机制探析--基于公司制企业

论文

题目（中文）

硕 士 学 位 论 文

我国会计准则内部执行机制探析

The Analysis of Internal Enforcement Mechanism

论文

题目（英文）

作者姓名

李 磊

学院(系、部) 学科专业 研究方向 指导教师

会计学院

会 计 学

会计理论与方法 蒋尧明 教授

二OO六年十月

摘 要

进入21世纪世界各国许多大公司相继爆发会计丑闻。在会计信息披露机制相对完善的美国，继2001年末安然宣布破产后，2002年又接连爆出Global Crossing, Adelphia、世界通信和施乐公司的财务舞弊事件，严重打击了美国投资者的信心。在我国，从1990年初的深圳原野到1990年末的琼民源、红光实业、东方锅炉再到银广夏事件，会计造假、盈余管理、会计信息披露不充分、不及时等会计信息失真现象越演越烈，上市公司的会计信息失真问题一直是证券市场的“病疾”，引起社会各界的普遍关注。

包括美国在内许多会计学者都把矛头对准了会计准则的制定。不容置疑的是高质量的会计准则对于改善当前存在的问题是有帮助的，但随着研究的深入，人们逐渐认识到如果各国缺乏有效的会计准则内部执行机制，将无法保证高质量的会计准则得到切实执行。而近几年被认为是会计准则相对完善的欧美国家相继爆出财务丑闻，人们更是认识到高质量财务报告体系不仅需要一个好的会计准则，还需要一个好的会计准则内部执行机制，否则一个制定得再完备的会计准则，如果得不到有效执行，那就成为了一纸空文，会计准则的国际化更是形同虚设。本文认为会计准则内部执行机制与会计准则自身同样重要。有关会计准则内部执行机制的研究对于如何实现会计国际化、防止会计造假、构建高质量财务报告体系这些会计理论与实践难题的解决有着重要的意义。

本文从系统的角度来审视会计准则内部执行机制，将其定义为以公司内部治理机制为基础的系统，这个系统存在于一定的制度安排内，并通过公司对规则的自我信念和客观行动的互动作用来实现有效执行会计准则的目的。讨论了会计准则内部执行机制与外部保障机制的关系，提出了会计准则内部执行机制的四大性质，即系统性、内生性、历史性和目标导向性。文章引入博弈模型对会计准则内部执行机制进行分析，认为参与人的有限理性与制度的构造性安排以及监管模式的高昂成本是会计准则内部执行机制存在的根本原因。会计准则内部执行机制的构建需要以有限理性假设、代理成本与激励机制、收益化均衡理论、分权制衡理论为理论基础，分析了它们与会计准则内部执行机制的关系。本文介绍了三种重要的会计准则内部执行机制的运作方式：公司内部会计运作机制、公司内部治理机制、信誉与道德机制，并对我国三种运作方式存在的问题进行了分析，并认为政治结构、关系网络造成的“路径依赖”和“挤出效应”影响了会计准则内部执行机制的有效性。文章最后分别就会计准则内部执行机制的三种重要方式提出了改进意见，对会计准则有效执行的前提——建立高质量会计准则的问题提出了自己的观点。

本文的不足之处在于:受现有资料和论文的篇幅限制，有些内容无法展开。如在公司治理机制改进问题上，虽然许多学者都提出了很多的建议，但在我国具体实施时，还存在很多的不足。我国现有的制度环境使得我们不可能照搬外国的经验模式，如何找出一条适合我国国情的道路，这需要进一步讨论。关于会计准则制定导向的问题，虽然是会计准则制定中十分重要的问题，但制定高质量的会计准则还需要很多方面的改进。同时，本文是以规范研究为主，需要进一步运用实证的方法评价现有会计准则内部执行机制的有效性。但上市公司并没有对公司治理机制中各方面的业绩进行披露，这有待于将来条件的成熟，开展进一步的研究。

关键词：会计准则，内部执行机制，制度环境，内生性，公司内部治理机制

Abstract

In the 21st, there are many accounting scandals have broken in many big companies of different counties. The corporate governance In USA is better than others, but after the bankruptcy of Enron in 2001, the Global Crossing, Adelphia、welt communicate and sale company were found finance embezzlement. These have beaten the trust of investor seriously. in Germany, the crisis which was led by the bad management in several big companies caused many investor lose heart in stock market. In Japanese, many finance institutions and big enterprises have closed down, such as Hokkaido bank、Sanyo paper, eight hundred companion, east meal company and then snow marking company and so on, this has influenced the Japanese economy disadvantage. In our country, from Shenzhen yanked at the beginning of 1990 to hongguang shiye, dongfang guolu at the end of 1990 and then yinguansha this caused people's unprecedented trust crisis to accounting information. The accounting distortion such as earning management, the problem of the accounting information discloses and so on is the core problem of security market. It has caused people's general concern about the accounting information of the listed company in our country.

A lot of accounting scholars have aimed the spearhead at the formulation of accounting standards including USA.An indubitable one is that the accounting standards of the high quality are helpful for solving the problems. But with the deepening studying, people realize gradually if various countries lack the execution mechanism within effective accounting standards, the accounting standards isn’t carried out conscientiously. In recent years American-European countries where accounting standards is relatively perfect produce the financial scandal in succession, people realize especially that the high-quality financial report system not merely needs a good accounting standards ,also need the execution mechanism within a good accounting standards , otherwise a accounting standards that makes more completely, if can not get and carry out effectively, then become a scrap of paper, the internationalization of accounting standards performs practically no function especially. This text thinks that the execution mechanism is as important as accounting standards oneself within accounting standards. For how about realize the accounting internationalization research of execution mechanism about accounting standards, settlement preventing the accountant from making the fake, structuring system these accounting theories and practice difficult problems of financial report high-quality has important meanings.

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