中美会计准则制定模式的差异分析

Variance analysis of constitution mode of accounting criterion between China and America

会计准则制定模式影响会计准则的质量,有效的准则制定机构以及高素质的准则制定人员是良好的会计准则制定模式的构成要素。本文从会计准则及会计准则制定模式的含义出发,分析了中美两国会计准则制定模式的差异,并对我国会计准则制定模式的形成背景作以说明,指出了目前我国会计准则制定模式的合理性。

The constitution mode of accounting criterion can influence the quality of accounting criterion. Effective organization for the constitutionof criterion and high - level staff for the constitutionof criterion axe both constitutive factors of nicer comtitution mode of accounting criterion. This text starts with the explanation of the meanings of accounting criterion and its constitution mode, and then analyses the differences of the constitution mode of accounting mode between China and America, illuminates the formed backgrounds of the comtitution mode of accounting criterion in our nation, indicates the rationality of the constitution mode of accounting criterion in our nation at present.