我国会计准则制定模式及改进研究

Formulating Model and Improvement of Chinese Accounting Standards

针对美国的会计危机提出当今世界存在的几种会计准则制定模式并加以分析比较 ,进而阐述了我国会计准则制定模式及改进措施。

How to formulate model of accounting slandards is one of the points at issue in the accounting theory field. This paper analyzes a few formulating models of international accounting standards in the beginning of American accounting crisis and discusses mainly about formulating model of accounting standards in China.