契约视角下会计准则“中国特色”研究

A Study of the Chinese Characteristics of Accounting Standards from the Perspective of Contract

随着经济全球化进程的加快和国际资本市场的日益发展,会计准则的国际协调已是大势所趋。但我国会计准则与国际会计准则之间仍然存在许多差异,在契约视角下,这种差异被认为是由于在经济转轨时期,经营者、投资者和注册会计师参与会计契约的积极性和主动性较差,会计准则的制定权由政府独享所造成的。

With the rapid development of economic globalization and the growth of international capital markets, international harmonization of accounting standards has become an inevitable trend. There are great gaps between China＇s accounting standards and international accounting standards. From the perspective of contract, such differences stem from the lack of enthusiasm and initiatives on the part of investors, business owners and Certificate Public Accountants, the government＇s exclusive control over the rights of setting accounting standards. All this characterizes China＇s transitional economy.