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财务会计准则变革对企业管理、资本市场和宏观经济等均会产生显著的经济后果,是一个经典且值得持续关注的研究问题。本文从财务会计准则变革的动因分析入手,对财务会计准则变革的类型进行划分,分析会计准则变革经济后果的理论框架,并且按照准则变革类型对相关文献进行回顾梳理。本文的研究对于界定会计准则变革类型、加深对准则变革动因的认识、理解准则变革经济后果的作用机理具有理论价值。
Abstract：Changes in financial accounting standards have significant economic consequences for corporate management, capital markets, and the macroeconomy, making it a classic research topic worthy of sustained attention. This paper starts with an analysis of the motivations behind financial accounting standard changes and categorizes the types of accounting standard changes. It also analyzes the theoretical framework of the economic consequences of accounting standard changes and reviews the relevant literature according to the types of accounting standard changes. This paper offers theoretical insights for defining the types of accounting standard changes, deepening the understanding of their motivations, and comprehending the mechanisms underlying their economic consequences.
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基本信息:
中图分类号:F233
引用信息:
[1]陈婧,罗伊帆,池艳莹,等.财务会计准则变革的经济后果——理论框架与文献回顾[J].当代会计评论,2025,2(03):1-29.
基金信息:
国家自然科学基金面上项目“独立第三方平台线上销售数据的治理效应研究”(72272132)的资助
2025-09-30
2025-09-30
