会计准则制定:政府导向与程序民主

该文总结了国外会计准则及其制定的相关理论和研究成果，对我国会计准则制定和变迁进程中政府导向的形成、影响及其动机进行分析，并对政府主导的会计准则制定模式的利弊和今后政府会计管制的程序民主趋势进行了探讨，指出中国会计准则的制定模式应是政府导向与程序民主的结合,并对今后我国会计准则制定问题提出制度性建议。

Formulation of Accounting Standards: Governmental Orientation and Democratic Process

The formulation of accounting standards is not only a technical problem in accounting field but also a political one. This paper summarizes the related theories and literatures about accounting standards and foreign accounting standards, analyzes the forming, influence and incentives of governmental orientation in formulating process of Chinese accounting standards. It also discusses the shortages of the formulating model and the tendency of democratic process in the formulation of accounting standards. Finally it points out that governmental orientation and democratic process should be incorporated in the formulating model of Chinese accounting standards and some institutional suggestions are conducted.