我国会计准则评价机制构建初探  

A Preliminary Discussion of Assessment Mechanism of Chinese Accounting Standars

作　　者：李静[1] 万继峰[2] 

机构地区：[1]厦门大学会计系,福建厦门361005 [2]西南财经大学会计系,四川成都610000

出　　处：《现代财经（天津财经大学学报）》2005年第7期30-33,共4页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：会计准则的评价机制是会计准则体系中不可或缺的组成部分,而当前我国尚未形成经常性的会计准则评价机制。我国会计准则评价机制可从评价主体、评价客体、评价方法三方面构建。其中评价主体可分为准则制定人员的自我评价和外部评价,评价客体则包括准则制定机制、准则内容、准则实施效果等,评价方法有观察判断、调查分析、实践检验等。Assessment mechanism of accounting standards is a necessary part of accounting standards framework. However, a stable assessment mechanism of accounting standards hasn't heen established in a expectant frame which includes assessment subjective, assessment objective, and assessment methods. According to assessment subjective, accounting standards assessment includes setter's self-assessment and outside assessment. Assessment objective includes standards setting mechanism, standards contents, standards effect, etc. Assessment methods include observation and judgment, investigation, practice test.

关 键 词：会计准则 评价机制 评价主体 评价客体 评价方法 

分 类 号：F231.5[经济管理—会计学]