中美会计准则制定模式的比较研究

Comparison Research on Accounting Standards Setting Pattern Both in China and America

美国是现代会计准则的发祥地,也是目前世界上会计准则体系最为完善的国家,通过对中美会计准则制定环境、制定机构、制定人员、制定程序四方面的比较,找出中外会计准则制定模式的差异和我国会计准则制定模式中存在的问题,并对今后我国会计准则制定和完善提出自己的看法。

America is the cradle of modern accounting standards. It has the most perfect system of accounting standards in the world. The article analysis differences between Chinese accounting standards and American accounting standards from four aspects i. e. the setting environment, setting institution, setting staff and setting processes of accounting standards . By comparison, we can find the differences between Chinese accounting standards setting patter and American accounting standards setting pattern. We can find our defects. Besides, this article provides some opinions about how to establish and develop our accounting standards.