会计准则制定权的争夺:理论分析与中国实际

Contest in the Right of Constituting Standards: Academic Analysis and Chinese Situations

学术界对会计准则制定的研究主要集中于准则制定过程和准则的经济后果,通常假设准则制定机构是单个利益集团,不涉及不同准则制定机构之间的权力之争。本文从准则制定的两种理论出发,阐明不同准则制定机构是以自身利益为标准行事的,它们之间的权力之争构成了准则供给的竞争。基于中国现实的分析表明,准则制定机构间确实存在微妙的权力之争。文章的最后是本文观点的总结以及此次研究的局限。

The academic study of standards is always focused on the process of constituting standards and the e-conomic effects of the standards, which is generally based on the presumption that there is only one standards' constitutor and no contests in the constituting right. Starting with the theory about constituting standards, this paper argues that in fact there are different constituters in constituting standards who act on the benefit for themselves respectively and that there are contests in the right of constituting standards thus the competition in the supply of standards arises. Furthermore, the facts show in China different constituters do contest in a subtle way. The final section of this paper sums up the points of view and limits of this study.