【摘要】 会计准则的制定模式是会计理论界由来已久的争论焦点之一。目前,会计界公认的会计准则制定模式主要有三种:政府集中制、民间自主制和民间制定政府监管的混合制。本文分别评述了三种模式的优点和缺点,并结合实际提出一套新的基于公共选择理论的可行方案——五星模型。更多还原

【Abstract】 The setting pattern ofaccounting standards is one of thefocuses argued at all times. For the timebeing, the setting patterns widelyaccepted are the three as follows: builtby government, social bodies, and thecooperation of the two above. Thisarticle will appraise the pros and consof each, propose a new feasible schemeespecially for the fact in China based onthe public choice theory, and analyzethe new pattern with the pentagon modelused by the economists in westerncountries when they evaluate anorganization.更多还原