中美会计准则制定模式比较研究

A Comparison of Accounting Standard Formulation Models in China and the U.S.

从会计准则制定依据和监督机制角度出发,比较我国会计准则制定模式与美国会计准则制定模式并分析两者之间存在的差异。同时,针对会计准则国际趋同背景下我国会计准则制定模式,特别是制定过程的监督与信息反馈这两方面,提出切实有效的优化建议举措。最后立足于我国宏观发展环境,结合中美两国文化差异,在符合中国国情的前提下,借鉴美国会计准则制定模式的优点,推进我国会计准则制定过程向透明化与应用便捷化转变。

This paper compares the Chinese accounting standards formulation model and American accounting standards formulation model from the perspective of accounting standards formulation and supervision mechanism,and analyzes the differences between the United States and China.At the same time,in view of the convergence of accounting standards which includes Chinaaccounting standards formulation model,especially in the formulation process of supervision and information feedback,providing practical and effective suggestions and measures.At the end of the paper,based on China's macro-development environment,combined with the cultural differences between China and the United States,on the premise of national conditions,we can learn from the American accounting standards formulation model to optimize our accounting standards formulation model and promote the transparency and convenient application of our accounting standards formulation process.