对我国会计准则制定模式的再思考

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、民主化

Re-study on Accounting Standards-setting Model in China

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.