会计准则几个基本理论问题探讨

Discussion for the Several Elementary Theories On Accounting Criterion

会计准则理论研究对于制定和完善会计准则具有重要意义。从技术规范论、经济后果论、政治程序论三个不同角度了解会计准则的性质,同时把会计准则的制定目标分为最终目标和直接目标两个层次,并对会计准则的制定理论、公共利益理论和利益集团理论进行融合,提出以利益集团为基础,兼顾公共利益,最后提出目标导向作为未来会计准则制定导向的最佳模式。

It is vital significant to have a research on the fundamental auountant criterion, its reqading formulates and consummates auountant criterion. The author discusses three different angles from the thory of technology standard, the thory of economical consequence, and the theory of political procedure in order to know the nature of accountant criterion. Meanwhile the author divides the criterion formulation goal into the accountant ultimate objective, the two levels of direct goal, the criterion formulation theory, public interest theory and the special interest group theory. The paper sets forth the special interest group as the foundation, the proper attention to both public interest, finally proposes the goal as the best pattern of future accountant criterion formulation guidance.