会计准则的供给与需求

会计信息是一种典型的公共物品,由于存在“市场失灵”、“政府失灵”,无法从根本上回答是政府制定会计准则还是由民间机构制定准则。从准则的供需角度出发,我国会计准则与美国以及国际会计准则的不同具有必然性,因为供给与需求不同,导致各国会计目标不完全相同。目标如不一致,所采用的会计政策与会计方法就会有侧重。

The Supply and Demand of Accounting Standards

Accounting information is typical public goods. It is hard to answer whether accounting standards should be set by government or private organization in basically since there are "market failure" and "government failure". From the point of supply and demand ,it is inevitably that there is some difference between Chinese Accounting Standards with US GAAP, IAS. Since the supply and demand' s difference ,it causes that the accounting objective is not totally same among the countries. The objective is different and then affects accounting policy and accounting menthods choose.