| 对高质量会计准则研究进展的追踪与思考 |
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| 引用本文： | 刘慧凤,陈宏伟.对高质量会计准则研究进展的追踪与思考[J].山东大学学报(哲学社会科学版),2005(3):105-110. |
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| 作者姓名： | 刘慧凤 陈宏伟 |
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| 作者单位： | 1. 山东大学,管理学院,山东,济南,250100
2. 山东大学,经济学院,山东,济南,250100 |
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| 基金项目： | 山东大学人文社会科学青年成长基金项目(高质量会计准则的执行机制研究) |
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| 摘 要： | 高质量会计准则的研究和讨论可以分两个阶段:第一个阶段是从20世纪80年代末到2001年4月,是高质量会计准则标准两种观点提出和从分歧走向调和的阶段,其结果是美国取得了国际会计准则的主发言权。第二阶段从2001年安然事件发生至今,这是高质量准则制定模式的研究探讨阶段,其结果将增加会计准则制定模式的全球共识。追踪和分析各阶段的背景、主题、进展、影响及局限性,对我国会计研究的诸多方面具有重要启示。
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| 关 键 词： | 高质量会计准则 国家标准 国际标准 准则导向 |
| 文章编号： | 1001-9839(2005)03-0105-06 |
| 修稿时间： | 2004年8月28日 |
Thought of the Research on High Quality Accounting Standards |
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| LIU Hui-feng,CHEN Hong-wei.Thought of the Research on High Quality Accounting Standards[J].Journal of Shandong University(Philosophy and Social Sciences),2005(3):105-110. |
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| Authors: | LIU Hui-feng CHEN Hong-wei |
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| Abstract: | The research on high quality accounting standards can be divided into two stages. In the first stage lasting from 1980s' to April, 2001, two different viewpoints were put forward and evolved from divergence to consonance, and as a result, the United States played a leading role in establishing the international accounting standards. In the second stage begining from the Enron Affair in 2001, the enacting model of high quality accounting standards was discussed. The paper is an analysis of the backgrounds, themes, processes, influence on each research stage and limitation. Finally, on the basis of the above analyses, some suggestions on the reform of China' accounting system are offered. |
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| Keywords: | high quality accounting standards natiogal criteria international criteria orientation of accounting standards |
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