基于契约的我国会计准则执行影响因素分析

会计准则的效率不仅体现在其内容方面,更重要的是其执行的过程。从会计准则执行因素的理论阐述入手,依据社会契约的视角,分析了会计执行的理论起源于生物演化理论,执行效果则取决于冲突理论。通过契约形式设置会计准则执行因素模型,将社会契约控制程度、经济契约完善程度和非制度安排契约因素纳入会计准则执行效果中,通过分析各种不同契约形式的影响来研究会计准则执行中各种因素的关系,有利于制定有效的会计准则执行法律制度和工作流程。在此基础上,进一步分析当前我国特有的社会、经济因素对会计准则执行效果的影响,认为:社会契约的不完善性、不公平性和经济契约的连续性缺乏、监督性和合理性不足是导致会计准则不足的主要原因。

An Analysis on Factors Influencing Execution of Chinese Accounting Principle from the Perspective of Market Contract

The efficiency of accounting principle consists not only in its content,but also in its execution process. Starting with the theory of accounting principle execution factors and from the perspective of social contract,this paper puts forward that the theory of accounting principle originates from biography evolutionary theory and the execution effects depend on conflict theory. When establishing models of factors of accounting principle execution according to contract forms,we take social contract control degree,complete degree of economic contract and non-institutional contracts into consideration. Based on such models we study the relationship between various factors through analysis of the influence of different contract on the process of accounting principle execution,and we believe that such studies will contribute to the establishment of effective legal system of accounting principle execution and work process. Based on the above research,this paper further analyzes the influence of the factors of society and economy with Chinese characteristics on the effects of accounting principle execution and the analysis reveals that the imperfection and unfairness of social contracts and lack of consistence,supervision and equitableness of economic contracts are the main reasons which result in the deficiency of accounting principle.