摘要
会计准则的经济后果观,要求人们不再把会计准则看成是单纯的技术性规范,而应认识到准则的实施将产生的经济影响,在准则的制定过程中应充分考虑这些影响。文章阐述了会计准则经济后果观的涵义及其与技术观的区别,并在此基础上指出了经济后果观对我国会计准则制定的启示。
Economic consequences of the accounting standards think accounting standards are not purely regulations of the accounting techniques, but also bring economic consequences on group of interests in their appliance. So possible economic consequences should be fully considered when accounting standards are formulated. This paper mainly discusses the difference between economic consequences and accounting techniques about the nature of the accounting standards, andputs forward some suggestions to formulation of accounting standards in our country from the perspective of economic consequences.
出处
《上海立信会计学院学报》
2005年第6期21-23,共3页
Journal of Shanghai Lixin University of Commerce
关键词
经济后果观
技术观
会计准则制定
economic consequences
accounting techniques
formulation of accounting standards
