会计准则国际发展的利益关系分析

本文从会计准则的经济后果出发 ,讨论了会计准则制定的政治化问题 ,并以此为基础对会计准则国际发展的利益关系进行了探讨。文章探讨了国际会计准则委员会改组后的准则立项所涉及的利益关系 ,分析了欧盟、美国和澳大利亚等国采纳国际会计准则的利益所在 ,论证了会计准则的国际发展过程的政治化程序的必然性 ,指出了建设中的国际会计准则体系将主要是发达国家利益争斗的结果。本文对我国的会计准则发展战略、分析和利用国际层面的会计信息将有所裨益。

The International Development of Accounting Standards: the Interest Relationship Analysis

This paper discusses the international development of accounting standards.Firstly,the paper demonstrates the economic consequences of accounting standards and the political procedure of standards setting.Based on such a point of view,thepaper analyses the interest background and cause of the active projects made by the successor,International Accounting Standards Board(IASB),and analyses the interest aspect of the adoption by main developed region and countries such as EU, USA and Australia.Finally,this paper argues that the international development of accounting standards is a political procedure as well,and the international accounting standards setting is destined to be the result of interest competition among constituency.