高质量会计准则:美好愿望还是现实目标

High-qulaity Accounting Rules: Good Wishes or Real Targets

高质量会计信息是资本市场的生命线,虚假的会计信息足以摧毁一个国家的资本市场,而要产生高质量的会计信息,就必须有高质量会计准则。以高质量会计准则为研究对象,回顾国内外追求高质量会计准则所做的工作,指出实现高质量会计准则所面临的困境,对高质量会计准则的未来发展进行展望。

High - quality accounting information is the life line for capital market. False accounting information can distroy a capital market of a country. There must be high - quality accounting information if high - qualtiy accoiunting information is maded. Taking high - quality accounting rules as the research objects, reviewing dealings in China and overseas on seeking high -quality accounting information, pointing out the difficulities for high -quality accounting rules, this paper makes an outlook for the future of high - quality accounting rules.