论法制变迁与会计准则的执行

从国内现状的分析来看，中国会计管制中对计划一指令的强调使得在法律的认识上表现为关注法律的制定而非法律的执行。不同于英美会计准则制定时对于实务界需求的充分关注，虽然中国采取了相关的意见稿公布、听证等民主程序，但是民意表达的被动和对计划一指令的路径依赖使得强制性变迁下形成的中国企业会计准则面临与社会环境相适应的问题。会计准则的适应性问题是中国法制传统形成方式下的产物，也是有待实践进一步划清的事情。但是对会计信息质量状况改进的紧迫性促使目前会计管制的重心转向会计准则的执行。

Change of Rule-of-Law and Enforcement of Accounting Standards

From the analysis of external experience and internal situation,the emphasis on the plan-direction makes the legal recognition present the focus on the making of law instead of the execution of law in China's accounting standards.Different from the fact that the making of Anglo-American accounting standards focus on the full concern from the industrial circle,though in China,such democratic procedures as draft release for criticism,public hearing,are also carried out,the passive expression of public opinion...