英国会计准则制定实施机构的变迁及启示  

The Changes and Revelation Establishing and Actualizing Organization for Accounting Standards in England

作　　者：张敏[1] 

机构地区：[1]漳州师范学院经济学系,福建漳州363000

出　　处：《漳州师范学院学报（哲学社会科学版）》2007年第3期33-36,共4页Journal of Zhangzhou Teachers College:Philosophy and Social Sciences

摘　　要：理论和实证研究表明,会计准则的实施远比准则本身更重要。会计准则目标的实现,在很大程度上取决于科学有效的准则制定实施机构。英国会计准则史从制定实施机构的空白,到现在较为完善的机构组织体系的运行,共经历了三个阶段。英国会计准则制定实施机构发展史中积累的经验对我国有一定的借鉴意义。The theory and empirical studies show that the implementation of accounting standards is more important than standards themselves. The realization of accounting standards is decided, to a large extent, by the establishing and actualizing organization which is scientific and valid. The English accounting standards history has experienced three stages totally from the state of no establishing and actualizing organization to the state of having perfect organizational system. The experience of English accounting standards establishing and actualizing organization will help our country.

关 键 词：英国会计准则 制定实施机构 

分 类 号：F233[经济管理—会计学]