试论会计准则的特性

On the Characteristics of Accounting Standards

会计准则的特性是会计准则本质的外在表现形式 ,通过对会计准则特性的分析 ,可以加深对会计准则本质的认识 ,从而更有效地制定和实施会计准则。本文对会计准则的技术规范性、经济影响性、政治性、权威性以及系统性等特性进行了较为全面的分析。

The characteristics of accounting standards is the external manifestation of the substance of accounting standards.In order to set up and carry out accounting standards more effectively,we should make a deep analysis of the characteristics of accounting standards so as to make clear of its substance.For this reason,this paper summarizes several characteristics of accounting standards in the technical normalization,the economic influence,the politicalization,the authoritativeness and the systematicness,etc.