中美会计准则制定机制比较研究

中关会计准则制定机制存在很大的差异。准则制定的主体,美国是民间型的,而我国是政府型的;准则的目标,美国侧重于“公众利益”,而我国侧重于“政府利益”;准则的法律效力,美国不具有法律约束力,靠职业界认可并自行规范,而我国则具有法律规范性质;准则制定程序,美国较为充分,而我国行政色彩过浓:准则制定方法,美国是“概念框架法”,而我国实际上是“偏好集合法”。通过比较研究,对我国会计准则制定的改进提供启发性的思考。

A Comparative Study on China's and American Norm-Formulating mechanism

There is great difference between China's and American norm - formulating mechanism. As far as the subject for formulation is concerned, it is non - governmental in U. S. A, while it is official responsibility in China. The norm lays emphasis on " Public Interest" in U. S. A and on " Government's Interest" in China. As to its legal effect, the norm holds no binding force in U. S. A and it is acknowledged by business circle. However, the norm belongs to the legal sphere in China. As to the formulating procedure, U. S. A adopts " concept ional framework" , while China tends to resort to preferential collective measure".