从会计环境角度研讨高质量会计准则

中国和美国的会计环境存在较大的差异，两国讨论高质量会计准则的背景不同、目的不同，对高质量会计准则的理解也不应完全相同；高质量会计准则的制定过程是认真研究会计环境、权衡国内和国际双重利益的国际趋同的过程；会计准则与会计环境相互依存，高质量的会计环境是高质量会计准则得以实现的基础，而高质量会计准则的实施会促使我们积极改善会计环境。我国2006年发布的新会计准则（体系）具有较高的质量特征，为了确保其有效执行，我们必须关注有关的会计环境问题。

High Quality Accounting Standards Studying From the View of Accounting Environment

There are some differences between the accounting environment of China and the USA. Because of the different background and aim of the discussion about the high quality accounting standards in the two countries, the knowledge about the high quality accounting standards is not completely the same. Accounting standard and their accounting environment support each other, and the high quality accounting environment is the basis of carrying those high quality accounting standards. The new accounting standard system of China issued in 2006 possesses high quality characteristics, we must pay attention to the accounting environment problems to ensure the effective use of these accounting standards.