會計準則是財務報導相關人員在形成、理解與運用會計資訊時必須遵循的特定標準，本研究乃由規範理論出發，以法實證主義的觀點來分析會計準則的制訂過程，並配合法學上對規則與原則的區別理論，對規則基礎與原則基礎之會計準則進行探討。以往會計學界研究準則制訂模式的議題，爭論規則基礎與原則基礎制度之優劣時，多以美國一般公認會計原則(US GAAP)與國際會計準則(IAS/IFRS)為規則式與原則式會計準則之代表，並集中心力探討不同制度下可能造成的影響、所具備的不同特徵與如何發展相對應的配套措施等議題，甚少針對不同規範模式的形成原因或理論基礎進行說明。本研究認為，準則制訂者對規範理念與精神在看法上的差異，是影響會計準則制訂模式偏向以規則或原則為基礎的主要原因，而無論採用何種規範模式，只要能對準則的內容建立起合乎規範理念的理解，進而發展適當的配套措施，則不同的制度都能夠達到會計理論所追求的理想目標。
本篇論文共分為六章，第一章為研究動機與目的，對規範理論運用於會計領域的想法做簡單陳述。第二章探討規範的概念，對規範的基本定義與分類做說明，同時採用德國學者Kelsen所提出的「規範之一般理論」來觀察會計準則的制訂過程，並基於會計學的定義，對該理論進行調整，以連結規範本體與其背後的精神與理念。第三章分析會計準則的理念，基於會計主導利益分配之功能，此處遂由公平理論出發，區分美國一般公認會計原則(US GAAP)與國際會計準則(IAS/IFRS)在理念上的差異，分別是「公平表達的概念」及「真實與公平觀點」，並指出規範理念的不同，是導致規範模式出現區別的最重要原因。第四章以美國的會計制度為代表，介紹規則基礎會計準則之特性與影響，並整理學術界支持延續此套制度的理由。第五章探討原則基礎會計準則，一方面以國際會計準則(IAS/IFRS)為代表，討論實務上的運作情形，一方面以美國針對此議題所發展之「目標導向會計準則」為主軸，探討此套準則制度未來的發展方向，及國際間會計準則調和之趨勢。第六章結論與建議，一方面提出本研究採用法實證主義觀點的理由，同時說明規則與原則在共識形成方面的相對性，另一方面則歸納規則與原則基礎制度的各項特徵與形成原因，並對財務報導在各階段的參與者與相關人士提出建議。 / Accounting standards are criteria for participants of financial reporting to provide, understand and apply the accounting information. They are a specific type of norms. This research takes the viewpoint from theory of norms with legal positivism to analyse the processes and modes of setting accounting standards. The general theory of norms is modified to link the ideal and content of norms as applying to the function and definition of accounting. Based on the perspective of norms and jurisprudence, the argument over rules-based and principles-based accounting standards should be connected with the dissimilarity of rules and principles in legal concept.
The ideal of norms is the key factor of a standard system. Generally, the U.S. Accounting Standards are ascribed to be rules-based system and the International Accounting Standards are principles-based. This study reviews the ideals of these systems which are the notion of ‘present fairly’ and ‘true and fair view’ and concludes that the difference between rules-based and principles-based accounting standards derives from the divergence of ideals of accounting standard setters.
In addition, this study generalises the origins, characteristics and effects of rules-based and principles-based accounting standards with the issue of international accounting convergence and the plan of long-term revolution in the U.S. system named objectives-oriented accounting standards and concludes that on the strength of modifying the explanation manner of accounting standards, people can grasp the spirit of norms and achieve the ideals of accounting theory whatever systems we introduce.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0093353019 |
| Creators | 許校唐, Hsu, Hsiao-Tang |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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