原則導向會計準則的定義外文文獻翻譯

外文文獻翻譯(含：英文原文及中文譯文)文獻出處：ShortridgeRT,MyringM.DefiningPrinciples-BasedAccountingStandards[J].CpaJournal,2004(Aug).英文原文DefiningPrinciples-BasedAccountingStandardsShortridgeToppe,MarkMyringOneofthekeyissuesarisingfromrecentcorporatescandalsisthatUSaccountingstandardshavebecometheruleguide,andrules-orientedaccountingstandardsarefullofspecificdetailsthatattempttoresolveasmanypotentialemergenciesaspossible.Thismakesthestandardlongerandmorecomplex,andleadstoanystandardaccountingtreatment,whichallowscorporatestructuredtransactionstocircumventadversereporting.Inaddition,thesearchforrules-basedaccountingstandardswillshiftthecriteriaforprofessionaljudgmentfromthinkingaboutaccountingtreatmenttofocusingonrules.Accountingstandardscanbedividedintoprinciple-orientedaccountingrulesandrules-orientedaccountingstandards.Thearticlecomparesthesetwodirections,analyzestheorientationoftheUSaccountingstandards,andproposestheappropriateguidanceforChina:BasedonChina'scurrentnationalconditions,weshouldmainlyadoptarule-basedaccountingstandardsdevelopmentmodel.Thecombinationoftheelementsoftheformulationofaccountingstandards,theformulationofpersonnel,andtheestablishmentofproceduresarecalledaccountingstandardsdevelopmentmodels.Theformulationofaccountingstandardsisalsoanimportantaspectoftheaccountingstandardsformulationmodel.Itiseitherprinciple-orientedorrule-oriented.Peoplehavereceivedwidespreadattention,especiallysincetheoutbreakoftheEnronincident,whichhasbecomethefocusofdebate.Principle-orientedaccountingstandardsusuallycontainalargenumberofexceptions,alargenumberofopen-linetests,detailedexplanationsandoperatingguidelines,andmorebiasedtowarddetailedaccountingrules.Alargenumberofexceptionsarelikelytocauseinconsistencieswithintheguidelinesandconflictwitheachother;alargenumberofopen-linetestsmakeiteasierforcompaniesandindividualswithulteriormotivestoevadethrough“transactionplanning”and“organizationalarrangements”.Substantiallysimilartransactionsandeventscanusedifferentaccountingmethodscompletely.Approaches;overlydetailedexplanationsandguidelinesthatmaketheguidelinesinflexibleforemergingsituations,aswellasdelaysintheissuanceofguidelineguidelines.Undertherule-basedguidanceoftheUnitedStates,theconceptualframeworkwasappliedintheformulationoftheguidelines,buttheconceptualframeworkdidnotprovideallthenecessarytoolstosolvetheaccountingandreportingissuesbecausetheconceptualframeworkwasincompleteinsomeaspects,inherentlyinconsistent,andambiguous.Rule-oriented,overtime,itwillcreateanatmosphereofapplication,weakentheprofessionaljudgment,maymakethecompanypaytoomuchattentiontodetailsandignorethejudgmentoftheoverallfairnessofthereport.Duetotakingintoaccountallaspectsoftheuseoftheguidelines,itishighlyoperationalanddoesnotrequiremuchprofessionaljudgment,leavingmoreroomforjudgmenttonormativeagenciesandorganizations.Principle-orientedaccountingstandardshavealmostnoexceptionsandopen-linetests,interpretationandguidelineshavealsobeengreatlyreduced,leavingmoreroomforjudgmenttocompaniesandorganizationsgeneratingaccountinginformation,andatthesametimegivinggreatersupplytoaccountinginformationproviders.Andresponsibility.FASBclearlystatedinthe“DraftforComments”thattheprinciple-orientedaccountingstandardsaredifferentfromtherules-basedaccountingprinciples:Theprinciple-orientedaccountingstandardshaveawiderscopeofapplicationthantherules-orientedaccountingstandards;evenifthereareexceptions,thereareonlyafewexceptions.Interpretationandguidancewillalsobereduced,andtheopportunitytoapplyprofessionaljudgmentinaccordancewiththespiritandintentoftheguidelineswillincrease.Comparisonbetweenrule-orientedandprinciple-orientedSimplystated,principle-orientedaccountingstandardsprovideaccountingstaffwithabasisratherthanfollowingadetailedlistofrules.InthepresentationtotheInternationalFinanceExecutive,RobertHertz,ChairmanoftheFASB,follows:Theprinciple-orientedapproachestablishestheimportanceoffinancialreportingatthebeginningofthediscipline,andprovidesguidance,explainsthepurpose,andcitessomecommonexamples.Althoughrulesaresometimesunavoidable,ourgoalisnottoprovidespecificguidanceorrulesforeverypossiblesituation.Onthecontrary,ifindoubt,thereadergoesbacktoprinciple.Accountingstandardsareaprinciple-basedsystem,atleastwheninitiallyestablished.Essentially,thepresentationoftheconceptoffinancialaccountingprovidesaroadmapforestablishingstandards.Theproblemariseswhenconsideringspecificcriteria.Catherine,amemberoftheAmericanFinancialAccountingStandardsCommittee,explainedthatanimportantfinancialaccountingconceptisthataccountinginformationisusefulandhelpfultodecisionmakers.Thismeansthataccountinginformationshouldberelevant,reliableandcomparabletoentitiesduringthereportingperiod.Iftheonlyrequirementisthattheaccountinginformationisrelevantandreliable,thecompanycanusereportingmethodstobestreflectthefinancialsituation.However,thiswillresultininvestorsbeingunabletocomparebetweencompaniesandnotcomparingdifferentreportingperiods.Whenproblemsarise,accountingstandards-makersfaceadauntingtaskofdeterminingthedetailedlevelofguidancenecessarytoobtainsufficientsimilaritiesandconsistencyindifficulttasksinthefinancialstatements.Inordertoincreasethesimilarityandconsistency,principle-orientedaccountingstandardsoftenbecomerules-orientedaccountingstandards.Anexampleofthisprocessisdemonstratedinaccountingrule133(derivativesandhedgingaccounting),whichrequiresallfinancialinstrumentstobemeasuredatfairvalue.Afundamentalissueinthisguidelineisthedefinitionofaderivativetool.TherearethreeparagraphsinAccountingRule133toexplainderivatives.TheFASBhasreceivedalotofquestionsaboutderivativesandthederivativesimplementationteamhasissuedatleast22clarificationsonthedefinitionissues.Thefurtherquestionishowtomeasurethefairvalueofacertainderivative.Ifthereisnoguidanceonthisissue,manymeasuresoffairvaluemaybejustified:thebidprice,theaskprice,ortheaveragebidandaskprice.Therefore,aruleisaddedtothedeterminationoftheclearfairvalue.Therefore,onerequiresthatfinancialinstrumentsbemeasuredinaccordancewiththeprincipleoffairvalueasanexceptionandthatthecompanyisallowedtoadjustcontractstoachievefavorableaccountingreports.Theadvantagesanddisadvantagesofprinciple-orientedaccountingprinciplesWhataretheprosandconsofprinciples-orientedaccountingprinciples?Perhapsthemainadvantageofprinciple-orientedaccountingprinciplesisinitswiderangeofguidelinesthatcanbeappliedinmanysituations.Extensiveprinciplescanavoidthepitfallsassociatedwiththespecificrequirementsofacontractthatisspecificallyformulatedtoachievethegoal.AstudyconductedbytheUSFinancialAccountingStandardsCommitteefoundevidencethatmanagersintentionallytriedtostructureleasesasoperatingleasestoavoidcreatingadditionalliabilities.Providingprinciple-orientedaccountingstandardsmayincreasetheveracityoffinancialstatements.Inaddition,principle-orientedaccountingstandardsallowaccountantstouseaccountingprofessionaljudgmentstoassessthenatureoftransactions.Thismethodisessentiallydifferentfromthemethodsthatarecommoninrule-basedaccountingstandards.FASBchairmanRobertHertzstatedthathebelievesthatifaccountantsneedtousetheirprofessionaljudgmentratherthanrelyingondetailedguidelines,theprofessionalismoffinancialreportingwillincrease.Anotheradvantageofprinciple-orientedaccountingstandardsisthatitwillleadtosimplerguidelines.Herzclaimsthataprinciple-orientedsystemwillleadtoaccountingrulesofnomorethantwelvepagesinsteadofonehundredpages.Principleorientationwillbeeasiertounderstandandapplytoawiderangeoftransactions.Peter,theformerchairmanoftheSecuritiesandExchangeCommission,explainedasfollows:"Becauseaccountingstandardsarebasedonprinciples...Theyarenotflexibleenoughtoadapttothefuturedevelopmentofthemarket.Thishasledtotheaccountingtreatmentofunanticipatedtransactionsbeingopaque.”Finally,theuseofprinciple-orientedaccountingprinciplesmayprovidemoreaccurateaccountingstatementsthatreflecttheactualoperationsofacompany,because,asthechairmanoftheAustralianSecuritiesandInvestmentsCommission,DavidNott,saidthattheincreaseinprinciple-basedaccountingstandardswillreducethenumberofrules.Theoperation.Onthecontrary,therearepotentialdisadvantagestousingprinciplestoguidetheestablishmentofaccountingstandards.Lackofpreciseguidelinesmayleadtoinconsistenciesintheapplicationofaccountingstandardsacrossorganizations.Forexample,companiesmustrecognizethecostsandliabilitiesofcontingentliabilities,whicharepossibleandpredictable.Ontheotherhand,contingentliabilitiesmayonlybereportedinfootnotes.Withoutaccurateguidelines,howcancompaniesdeterminewhetheraliabilityispossibleorjustifiable?Principle-basedaccountingprinciplesmayreducecomparabilityandconsistency,andtheyareabasictenetoffinancialaccounting.Manyaccountantsseemtopreferrule-basedaccountingstandards,probablybecausetheyareconcernedaboutthepotentialproblemswithtriallitigationintheabsenceoflight-linerules.ThenumberofrequestsreceivedbytheFASBforimplementationguidancehasremainedhigh,andtheirimportancehasledtotheformationofnewproblemworkinggroups.Ifthefinancialstatementscomplywithacceptedrules,thebasisforthelawsuitisreduced.Principle-orientedaccountingstandardsforthefutureTheFASBpublishesaproposalbasedonaprinciple-orientedapproachtoestablishingaccountingstandards.Itissuggestedthattheobjectivesandprinciplesoffinancialaccountingguideaccountingstandardshelptoachievethesegoals.Italsoprovidesanoverviewofthetransitiontoaprinciple-orientedapproach,whichrequiresprioritizingthreethings.First,thecurrentconceptualframeworkthatprovidesguidanceforaccountingstandardshasbeenconsideredincompletebytheFASB,internallyinconsistentandambiguous.Inaddition,therevenuerecognitionprincipleincludedintheconceptstatementisinconsistentwiththedefinitionofassetsandliabilitiesintheconceptstatement.Duetothecurrentdeficienciesinitsconceptualframework,thefirststepinestablishingarules-basedaccountingstandardistoimproveaccountingconceptsanddeveloptheentirereportingframework.Second,thenumberofexceptionscontainedinaccountingstandardsmustbereduced.Mostofthedetailsincurrentaccountingstandardscomefromthreeexceptions:scopeexceptions,transitionexceptions,andapplicationexceptions.Whennewaccountingstandardsareadopted,scopeexceptionsallowtheoriginalaccountingprinciplestocontinuetobeused.Transitionalexceptionsreducetheimpactofreplacinganewaccountingstandard.Theexceptiontotheapplicationistoobtaintherequiredaccountingresults.Forexample,toreducethevolatilityofpensioncostsandestimatethereturnonplannedassetsratherthantheuseofactualreturns.Whileexceptionstothescopeandtransitionwillstilloccur,theFASBproposesaprinciple-orientedsystemthateliminatesexceptionsintheapplication.Thereductionofexceptionswillgreatlyreducethedetailsandcomplexityofaccountingstandardsandmoreclearlyreflecttherealeconomicactivity.Intheend,mostoftheguidelinesforinterpretationandimplementationwillberemovedinamovetoaprinciple-basedapproach.Thedifficultiesbroughtaboutbythischange;TheFinancialAccountingStandardsBoardhasreceivedmoreandmoreguidanceontheimplementationofitscompositionalrequirements.Theguidanceforinterpretationandimplementationistoincreasethesimilaritiesbetweentheintentofthereportingbody.However,theamountofguidancehasincreasedsignificantlyinrecentyears.Therefore,theAmericanFinancialAccountingStandardsBoardmustdecidewhattheappropriateguidanceisandhowmuchistoomuch.InacceptingtheBusinessWeekly,Hertzstatedthatthechangeofprinciple-orientedaccountingstandardswillbegradual.Noteverythingstartsfromscratch,anynewstandardswillbebasedonexistingstandards,butnotreplaced.TheobjectiveoftheFinancialAccountingStandardsBoardisasmoothtransition,notasuddenswitchinaccountingstandards.However,itisnoteasytouseaprinciple-orientedapproachtoestablishaccountingstandards.Itwillrequireafundamentalchangeintheattitudeofallcomponentsoffinancialaccountinginformation,includingthestandardsetters,theSEC,investors,preparation,auditing,andthepublic.中文譯文原則導向會計準則的定義作者：肖特里奇·托普，馬克·米林從近期的企業(yè)丑聞引起的一個關鍵問題是,美國的會計準則已經(jīng)成為規(guī)則導向,規(guī)則導向的會計準則充滿著試圖解決盡可能多的潛在的突發(fā)事件的具體細節(jié)。這使得標準更長和更復雜的,并導致任意標準的會計處理方法,這允許公司結構交易規(guī)避不利的報告。此外,對規(guī)則導向會計準則的尋求將對專業(yè)判斷的標準從對會計處理的思考轉向關注規(guī)則。會計準則可分為原則導向的會計準則和規(guī)則導向的會計準則兩種。文章比較這兩種導向，分析美國會計準則導向，提出適宜采用的導向：基于當前國情,應該主要采用規(guī)則導向的會計準則制定模式。會計準則的制定機構、制定人員和制定程序等要素的相互結合方式稱為會計準則制定模式，而會計準則的制定基礎也是會計準則制定模式的一個重要方面，以原則為導向還是以規(guī)則為導向歷來受到人們的普遍關注，尤其是安然事件爆發(fā)以來更成了人們爭論的焦點。原則導向的會計準則，通常含有大量的例外、大量的明線測試、詳盡的解釋和操作指南，更多地偏向于細致的會計規(guī)定。大量的例外容易造成準則內(nèi)部的前后矛盾，相互抵觸；大量的明線測試使別有用心的公司和個人容易通過“交易策劃”和“組織安排”進行規(guī)避，實質(zhì)相似的交易和事項可以完全采用不同的會計處理方法；過于詳盡的解釋和指南，使準則對新出現(xiàn)的情況缺乏靈活性，同時也延誤準則指南發(fā)布的及時性。美國的規(guī)則導向下，準則的制定應用了概念框架，但概念框架并未提供解決會計和報告問題的所有必要工具，因為概念框架在某些方面是不完善、內(nèi)在不一致以及模糊的。以規(guī)則為導向，久而久之就會形成套用的氛圍，弱化專業(yè)判斷，可能使公司和過分關注細節(jié)而忽略對報表整體公允性的判斷。由于考慮到準則運用的方方面面，操作性強，不需要太多的專業(yè)判斷，將更多的判斷空間留給了準則制定機構和組織。原則導向的會計準則，幾乎沒有例外和明線測試，解釋和指南也大大減少，將更多的判斷空間留給了生成會計信息的企業(yè)和組織，同時也給了會計信息的供給方更大的風險和責任。FASB在《征求意見稿》中明確提出了原則導向會計準則不同于規(guī)則導向會計準則的幾點：原則導向會計準則比規(guī)則導向會計準則應用范圍更廣；即使有例外情況也只是極少數(shù)，準則的解釋和指南也會減少，按準則的精神和意圖運用專業(yè)判斷的機會將會增加。規(guī)則導向和原則導向的對比簡單地說,原則導向的會計準則為會計人員提供了一個基礎而不是遵循一個詳細的規(guī)則列表。在向國際財務執(zhí)行官,羅伯特赫茲,FASB主席,說明如下:原則導向的方法一開始在學科領域奠定了財務報告的重要性,并提供指導,解釋目的和舉出有關的一些常見的例子。雖然規(guī)則有時是不可避免的,我們的目的不是要力求為每一個可能的情況下提供具體的指導或規(guī)則。相反,如果有疑問,讀者回到原則。會計準則是一個原則為基礎的系統(tǒng),至少在最初設立的時候是這樣的。從本質(zhì)上講,對財務會計概念的陳述為建立標準提供了一個路線圖。當用具體的標準來考慮時問題出現(xiàn)了。美國財務會計準則委員會成員凱瑟琳解釋說,一個重要的財務會計概念是會計信息對決策者有用,有幫助。這意味著,會計信息應該是相關的,可靠的,在報告期間和實體可比。如果唯一的要求是會計信息是相關的,可靠的,那么公司能采用報告方法去最好地反映財務狀況。但這會導致投資者無法在公司之間進行對比,也不能對不同的報告期進行對比。出現(xiàn)問題時,會計標準制定者面對一個艱巨的任務,確定詳細的指導適當?shù)乃揭栽谪攧請蟊碇蝎@得足夠的相似性和一致性的困難的任務。為了增加的相似性和一致性,原則導向的會計準則經(jīng)常變成了規(guī)則導向的會計準則。這個過程的一個例子是在會計準則第一百三十三條(衍生工具和套期保值會計)得以證明,它要求所有的金融工具以公允價值計量。這個準則中存在的一個根本問題就是對衍生工具的定義。會計準則第一百三十三條中有三段來解釋衍生工具。FASB收到很多關于衍生工具的質(zhì)疑,衍生品實施小組發(fā)布了至少二十二個關于定義問題的澄清。進一步的問題是如何衡量一個確定的衍生工具的公允價值。如果對這個問題不提供指導,公允價值的許多計量措施可能是合理的:買入價,賣出價,或平均的買入價和賣出價。因此,一個規(guī)則被添加到明確公允價值的確定應如何。因此,一個要求金融工具以公允價值計量原則成為復雜的規(guī)定和允許公司調(diào)整合同以達到有利的會計報告的例外。原則導向的會計準則的優(yōu)點和缺點什么是原則導向會計準則的優(yōu)缺點?也許原則導向的