完善我国会计准则制定程序的基本构想

Thought on Improving the Accounting Standard-Setting Process in China

高质量会计信息的产生依赖高质量的会计准则,科学的会计准则制定程序是产生高质量会计准则的重要前提。本文首先分析了理想的会计准则制定程序应具备的基本特征,进而对我国现行的会计准则制定程序进行了剖析,认为我国现行的会计准则制定程序存在公开性不足、征求意见不广泛、不充分以及个别准则制定缓慢等问题。针对上述问题,本文提出了进一步完善我国会计准则制定程序的若干构想。

Accounting standards are the products of standard setting. Scientific process is a prerequisite to produce high-quality accounting standards. This paper at first describes the essential features for an ideal accounting standard-setting process, then it analyses the existing process in China. And the paper makes conclusions that the existing process have some defects, such as insufficient publicity, not solicit opinions from all sides, and certain of accounting standards make progress slowly. All of these problems above reduce the quality of accounting standards to a certain extent. In view of such problems, this paper expresses some ideas on improving our country＇s accounting standard-setting process.