当前我国会计准则制定模式的思考

Thinking on China's Present Accounting Standards Setting-pattern

当前我国会计准则已在我国的经济生活中产生了重要的影响 ,但是也存在不少问题。本文就当前我国会计准则的制定模式问题进行分析 ,阐述了我国选择政府职能部门作为制定机构的依据 ;准则制定人员应有广泛的代表性、层次性和专业性 ,各个利益集团才能进行充分的博弈 ;准则制定过程需要公开、广泛征集各方面的意见 ,这样制定出来的准则才能达到帕累托最优。

By now accounting standards have had an important effect on economics,but there are still some problems So this article analyses the accounting standard setting-pattern in our country and discusses the reasons why government department concern is chosen to set the accounting standard The staff should be pervasively representative,professional and in the stratification,therefore they could play a game sufficiently In the process of accounting standard-setting,the staff should collect pervasive suggestions publicly in order to make accounting standards to Pareto-optimality