对会计准则制定模式的分析

Analysis of constituting mode of accounting criterion

会计准则制定模式直接影响着会计准则的质量。根据制定权的归属划分,会计准则的制定模式包括政府主体模式与民间主体模式,以及由政府和民间结合的混合主体模式。随着会计准则与制定机构的完善,准则制定程序的透明度增强,信息渠道更为畅通。以政府力量为主导的会计准则委员会,应该调动民间智力资源,提高准则制度的参与程度。

The constituting mode of accounting criterion intluences the quality of accounting criterion directly. According to the division of constituting ownership, the constituting mode of accounting criterion includes the mode government being main body, the mode folk being main body, and the mixing main body mode combined government and folk. Along with the perfection of accounting criterion and constituting organization, the transparency of criterion constituting procedure is enhanced, the information channel is more unblocked. The committee of accounting criterion taking governmenfs strength as leading should arouse folk intelligence resource, and improve the participation degree of the criterion system.