【摘要】 在会计准则产生、发展过程中始终贯穿价值冲突。会计准则变迁既导致公共领域的寻租博奕 ,也导致宏观经济层面直接向政治性层面延伸。合理调解会计准则变迁过程中价值冲突在于强化程序控制 ,并赋于经济主体一定会计准则选择权。更多还原

【Abstract】 In the process of producing and developing accountion norms, value conflict always acconpanies. Accounting norm changes result in both game in common fields and macro economy layer direct extending to political later. The reasonable mediation of value conflict in accounting norms changes lies in strengthening process control and giving a certain amount right to select for economic principal part.更多还原