对我国会计准则制定模式的再思考  

Re-study on Accounting Standards-setting Model in China

作　　者：李桂荣[1] 

机构地区：[1]西安交通大学会计学院,陕西西安710061

出　　处：《生产力研究》2004年第7期173-175,共3页Productivity Research

摘　　要：本文通过研究国外会计准则制定模式的最新发展以及对我国国情的具体分析 ,认为我国会计准则的制定应立足国情 ,并充分吸收国外先进经验。在制定基础上 ,应尽快制定财务会计概念框架 ,以为原则基础的更广泛应用提供指引 ;在制定机构上 ,财政部仍是目前情况下的最佳选择 ;在会计准则制定程序方面则应加以改进 ,使准则制定过程更加公开化。The paper studies the trend of accounting standards-setting models in other countries, analyzes the real conditions in China and holds the idea that Chinese accounting standards-setting model should be based on China's reality and absorb the experience from other countries. China should set up framework of accounting concepts, which is the foundation and guidance for the work. It is the best choice for Ministry of Finance to make out accounting standards. It is necessary to make the work of setting up the standards more open and democratic.

关 键 词：会计准则 会计准则制定 会计国际化 会计准则制定模式 

分 类 号：F230[经济管理—会计学]