CAJ | 학술논문

回顾建国六十年多来我国企业会计标准的演进过程，我们发现，以往学者多从会计环境变化、会计与经济的互动等方面去阐释会计标准的演讲规律。本文不同于以往研究，而是从会计可比性的概念出发，寻找中国企业会计标准演进规律的逻辑出发点。本文认为：可比性的认识范畴应全面地界定为宏观可比和微观可比的统一，特别是在宏观可比方面，对于处在经济转轨时期的国家或地区，在一定意义上，可比性是实现有用性的必要基础；只有实现会计信息的国内可比，才能为其国际可比奠定良好基础；可比性是我国会计标准改革演进路径富有解释力的一个概念。
회고건국륙십년다래아국기업회계표준적연진과정，아문발현，이왕학자다종회계배경변화、회계여경제적호동등방면거천석회계표준적연강규률。본문불동우이왕연구，이시종회계가비성적개념출발，심조중국기업회계표준연진규률적라집출발점。본문인위：가비성적인식범주응전면지계정위굉관가비화미관가비적통일，특별시재굉관가비방면，대우처재경제전궤시기적국가혹지구，재일정의의상，가비성시실현유용성적필요기출；지유실현회계신식적국내가비，재능위기국제가비전정량호기출；가비성시아국회계표준개혁연진로경부유해석력적일개개념。
Reviewing our reform path in 60 years ,we find that more scholars clarified the path from the environmental perspective or in terms of the interaction of accounting and economy .T his paper ,differ-ent from the previous study ,focuses on the changes w hich have taken place ,and seeks the logical basis in the view of accounting theory itself .T he conclusions are as follow s :first ,the conceptual category of com-parability should be defined as the unity of macro-and micro-comparability ;second ,in a sense ,compara-bility is the key factor to realize the usefulness ,especially in some countries or regions which are switching to a market economy ;third ,the target should be achieved step by step ,from domestic comparability to the international comparability ;finally , comparability is one concept w hich makes the path to accounting standards more promising .