中国会计制度的选择——目标导向型

the Choice of Chinese Accounting System Aim - based Accounting Standards

安然事件后,人们对会计制度的制订模式进行了深入的思考。本文正是在这种背景下,在对两种会计模式进行深入比较和研究的基础上,提出了对于我国会计制度模式的建议——目标导向型会计模式。本文设定了两个标准对最佳会计模式做出限定,并在此基础上对我国的具体情况进行了深入的探讨,最终提出了一些富有建设意义的政策建议。

After the Enron, a great of specialist in accounting around the world concentrate much more attention on the model of account standards adapted. Under the background, the article proposes some novel advices about the account model-Aim-based accounting standards accounting to the comparatives and study of the two accounting model. I set two basic standers for the best accounting model, according to which I study the detailed accounting environment in china. In the end, I suppose some novel suggestions.