论会计准则制定框架的构建  

On the Framework Construction of Making Accounting Standards

作　　者：万伟[1] 何建国[1] 

机构地区：[1]重庆工学院会计学院,重庆400050

出　　处：《重庆工学院学报》2006年第7期55-58,共4页Journal of Chongqing Institute of Technology

摘　　要：在会计准则国际趋同加速发展的背景下,运用系统论观点讨论了会计准则的动因、目标、功能和性质,并以会计准则的主要性质为主线,探讨了会计准则制订框架的构建,指出会计准则制订机制包括制订机构的选择、制订程序的选择及制订过程的博弈模型。In the background of international convergence of the accounting standards, this paper uses System Theory to discuss the causes, objects, functions and natures of the accounting standards. Then, according to the main natures of the accounting standards, this paper initially discusses how to construct a making framework for the accounting standards, points out that the making mechanism includes three aspects： the choice of the making organization, the choice of the making procedures and the game model of making processes.

关 键 词：会计准则 制订框架 会计准则性质 制订机制 博弈模型 

分 类 号：F233[经济管理—会计学]