| 完善我国会计准则制定程序的基本构想 |
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| 引用本文： | 魏林燕,李桂荣.完善我国会计准则制定程序的基本构想[J].燕山大学学报(哲学社会科学版),2005,6(4):52-56. |
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| 作者姓名： | 魏林燕 李桂荣 |
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| 作者单位： | 河北经贸大学,会计学院,河北,石家庄,050091 |
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| 基金项目： | 河北省科学技术研究与发展计划项目(项目编号:044472182D-1) |
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| 摘 要： | 高质量会计信息的产生依赖高质量的会计准则,科学的会计准则制定程序是产生高质量会计准则的重要前提。本文首先分析了理想的会计准则制定程序应具备的基本特征,进而对我国现行的会计准则制定程序进行了剖析,认为我国现行的会计准则制定程序存在公开性不足、征求意见不广泛、不充分以及个别准则制定缓慢等问题。针对上述问题,本文提出了进一步完善我国会计准则制定程序的若干构想。
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| 关 键 词： | 会计准则 会计准则制定 会计规范 会计信息质量 |
| 文章编号： | 1009-2692(2005)04-0052-05 |
| 修稿时间： | 2005年4月1日 |
Thought on Improving the Accounting Standard-Setting Process in China |
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| WEI Lin-yan,LI Gui-rong.Thought on Improving the Accounting Standard-Setting Process in China[J].Journal of Yanshan University:Philosophy and Social Sciences Edition,2005,6(4):52-56. |
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| Authors: | WEI Lin-yan LI Gui-rong |
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| Abstract: | Accounting standards are the productsof standard setting.Scientific process is a prerequisite to pro-duce high-quality accounting standards.This paper at first describes the essential features for an ideal account-ing standard-setting process,then it analyses the existing process in China.And the paper makes conclusions that the existing process have some defects,such as insufficient publicity,not solicit opinions from all sides,and certain of accounting standards make progress slowly.All of these problems above reduce the quality of accounting standardsto a certain extent.In viewof such problems,thispaper expressessome ideas on improving our country's accounting standard-setting process. |
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| Keywords: | accounting standard accounting standard-setting accounting regulation quality of accounting information |
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