摘要
私立机构美国会计学会的理论建构在最近一百多年间出现了反复。在罗斯福要求加强证券市场会计监管、美国证监会强调基于事实的信息披露的背景下,美国会计学会在1936年至1948年间形成了一批总体上坚持历史成本会计理念的理论公告,但之后便陷入彷徨。美国会计学会1957年的公告以“服务潜能”来界定资产概念,这就表明其理论建构必然归于徒劳。1966年的公告提出了“决策有用性”的概念,并主张并行披露历史成本和现行价值。待到1977年的公告公布时,美国会计学会已经提不出像样的理论主张了。利特尔顿的成果已经是美国会计学会的巅峰之作。面对前车之鉴,我国会计理论界应当扬弃美国会计学会的理论建构,着力基于我国法律原则,建构中国自主的会计知识体系。
The theoretical construction of the private institution,the AAA,has gone back and forth in the last hundred years.With Roosevelt’s demand for stricter accounting regulation over the securities market and the SEC’s emphasis on fact-based corporate disclosure,between 1936 and 1948,the AAA developed a series of theoretical announcements that generally adhered to the historical cost principle.But the AAA lost its way thereafter.A statement issued by the AAA in 1957 defined assets with the term“service-potentials,”suggesting that its theoretical construction was in vain.A statement issued in 1966 introduced the concept of“decision usefulness”and advocated parallel disclosure of historical costs and current value.When the 1977 statement came out,the AAA was at its wits’end.Littleton’s work became the pinnacle of the AAA.In light of this,Chinese accounting academics should sublate the AAA’s theoretical construction and build our independent accounting-audit knowledge system based on our legal principles.
出处
《会计研究》
CSSCI
北大核心
2023年第10期3-18,共16页
Accounting Research
基金
国家社科基金重大项目(16ZDA029和18ZDA073)成果
关键词
美国会计学会
会计理论
历史成本
现行价值
决策有用性
American Accounting Association
Accounting Theory
Historical Cost
Current Value
Decision Usefulness
作者简介
通讯作者:尤希琦,545209358@163.com。
