中国会计准则制定中的利益协调:来自世纪星源案例的证据

Interests Reconciliation in China Accounting Standard Setting:Evidence from A Case Study on Shenzhen Fountain Corp

本文通过对准则制定的理论分析 ,结合我国转型经济的特殊体制背景 ,以世纪星源的非货币性交易为例 ,对我国的会计准则制定进行了一项案例研究。研究结果发现 ,会计准则的制定不仅是会计层面的技术问题 ,还是关乎利益协调的政治问题 ,这对于理解和推动我国当前会计改革具有重大的现实意义。

Based on the theoretical analysis on accounting standard setting and the special institutional background of China transitional economy,our case study on the non-monetary transaction of Shenzhen Fountain Corp.is intended to shed some light on China accounting standard setting.The findings suggest that accounting standard setting is not only an issue restricted within accounting level,but also a political issue related to interests reconciliation in China.