美国会计准则制定模式的形成逻辑

Development Logic of American Accounting Standards Enact-model

资本市场的竞争促使各公司对外披露会计信息。为规范会计信息披露 ,保证会计信息质量 ,产生了对会计准则的需求。会计准则的制定方法主要有归纳法和演绎法。从技术角度看 ,由于美国FASB缺乏必要的强制力 ,无法形成完善及权威的概念框架体系 ,因此准则制定中主要采用归纳法 ,这是美国形成以具体规则为基础的准则制定模式的内在逻辑。

The competition in the capital market forces corporations to disclose its accounting information to the public.Accounting standard is enacted to regulate the disclosure of accounting information and guarantee the quality of the accounting information. There are two methods in enacting accounting standard: inductive and deductive. American FASB is short of necessary power to enact integral and authoritative system of financial accounting concepts, that is why inductive is introduced to enact accounting standard in America. This is also the internal logic of American accounting standards enact-model:based on concrete regulation.