会计准则制定：充分程序的研究

充分程序是指在准则制定中所遵循的一整套完整、充分、严密、稳定的程序,其目的是为了保证准则制定的独立、公平、公开,让所有可能受准则影响的机构或个人在最终准则发布前有机会让准则制定机构听取其意见,它一般包括设立新项目、列入计划、公布规划草案、提交最终草案、发布征求意见稿、通过准则草案、确定并公布最终准则。

Accounting Standard Settlement:Research of Due Process

Due process refers to a complete set of strict and impartial process applied to the development of Accounting Standards, which is to ensure dependency ,fairness,pubhcity in the course of development and let any institutions or individuals that may be influenced by Accounting Standards to express their views to makers. Due process commonly includes establishment of new projects,including into plan ,releasing draft plans 、submitting the final draft 、publishing position paper,adoption of the draft Accounting Standards and release of the final edition.