金融危机下制定会计规范提高会计信息质量

文在简要的介绍了金融危机和会计规范之后,通过对会计规范具有影响的金融危机的回顾,得出了一些有益的启示:需要客观看待会计准则在经济危机中的作用,在危机中发现会计规范的缺陷,并构建更严密的会计概念框架以使财务信息无偏差地反映经济现实。当务之急是改善我国会计信息质量低下状况。

To Develop Accounting Standards and Improve the Quality of Accounting Information under the Financial Crisis

The paper describes in brief the financial crisis and the accounting standards,then draws some useful lessons from the review of financial crisis which have an impact on the accounting norms.That is we need have an objective view of accounting's role in the economic crisis and find the defects of accounting standards in the crisis,and build a more rigorous conceptual framework of accounting in order to make financial information accurately reflect economic reality.So it is the priority to improve the situat...