我国会计准则制订的不足及改进——基于公共合约观的思考

Analysis of Insufficiency and Improvement on China's Accounting Standards——from Public Contract Concept

在我国以吴水澎、谢德仁等为代表的学者们,以交易成本为分析工具,对现代企业会计准则制订权合约安排框架进行剖析,提出了“公共合约观”这一新的观点。本文就借助于“公共合约观”,结合我国会计准则制订的实践来分析一下我国会计准则制订中存在的不足及其改进。

In our country, the scholars represented by Mr. WU Shui - peng, XIE De - ren and so on, analyzed the contractual framework of the modem enterprises＇ accounting standards through the transaction cost theory, and proposed the new viewpoint ＂public contract concept＂. This article analyzed the insufficiency and its improvement on our country＇s accounting standards from ＂public contract concept＂.