美国会计准则制定模式变迁的启示

A View of American Accounting Standard Evolution

美国会计准则制定模式的变迁可以分为三个阶段:原则基础模式阶段、规则基础模式阶段和目标导向模式阶段。运用会计准则经济后果论对美国会计准则制定模式的变迁作了理论解释。我国在会计准则制定问题上应该明确目标,重视财务会计概念体系的研究,恰当配置会计准则的制定权,做好会计准则制定中的利益协调。

American accounting standard goes through three phases, principle formulation, standard establishment and target orientation. According to economic consequence theory of accounting standard the evolution of American accounting standard is explored in a theoretical perspective. As regards the establishment of Chinese accounting standard we should set clear targets, pay attention to the conceptual study of financial accounting system, award appropriate right to set up accounting standard and finally coordinate the respective interests in the standard establishment.