中外会计准则制定机构模式比较分析

Comparative Analysis of Chinese and Foreign Accounting Standard-setting Organization Pattern

当今世界各国,会计准则的制定模式主要是民间准则制定模式与政府准则制定模式。分析和比较了民间准则制定模式与政府准则制定模式的差异,指出我国会计准则制定模式中存在的问题,并提出了相应的完善措施。

Nowadays, in the world civil standard-setting pattern and government standard-setting pattern are the main patterns of accounting standards. The article analyzes and compares the difference of the civil standard setting pattern and government standard setting pattern and points out some problems of the standard-setting pattern in china, then puts forward countermeasures that perfect working out pattern of our country accounting standards.