| 中外会计准则制定机构模式比较分析 |
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| 引用本文： | 郭晓莉.中外会计准则制定机构模式比较分析[J].山西农业大学学报(社会科学版),2008,7(5):523-525. |
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| 作者姓名： | 郭晓莉 |
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| 作者单位： | 山西农业大学经济贸易学院,山西太谷,030801 |
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| 摘 要： | 当今世界各国，会计准则的制定模式主要是民间准则制定模式与政府准则制定模式。分析和比较了民间准则制定模式与政府准则制定模式的差异，指出我国会计准则制定模式中存在的问题，并提出了相应的完善措施。
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| 关 键 词： | 会计准则 准则制定模式 措施 |
Comparative Analysis of Chinese and Foreign Accounting Standard-setting Organization Pattern |
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| GUO Xiao-li.Comparative Analysis of Chinese and Foreign Accounting Standard-setting Organization Pattern[J].Journal of Shanxi Agricultural University:Social Science Edition,2008,7(5):523-525. |
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| Authors: | GUO Xiao-li |
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| Institution: | GUO Xiao-li (College of Econimic , Trade,Shanxi Agricultural University,Taigu Shanxi 030801,China) |
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| Abstract: | Nowadays,in the world civil standard-setting pattern and government standard-setting pattern are the main patterns of accounting standards.The article analyzes and compares the difference of the civil standard-setting pattern and government standard-setting pattern and points out some problems of the standard-setting pattern in china,then puts forward countermeasures that perfect working out pattern of our country accounting standards. |
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| Keywords: | Accounting standards Standard-setting pattern Countermeasure |
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