【摘要】 会计准则是一种具有经济利益的契约 ,是以利益分配形式存在的契约。准则制定过程本质上是对稀缺资源的配置和对社会财富的分配。因而 ,准则制定过程中存在着各种形式的价值冲突。本文讨论了准则制定过程中的价值冲突及其表现形式 ,分析了价值冲突的根源 ,并在科学认识价值冲突的基础上提出了合理调解价值冲突的基本对策。更多还原

【Abstract】 Accounting standard is a contract that possesses economical interests and exists in the form of interest distribution. In nature, constituting accounting standards is allocating scarce resources and distributing social wealth. So, in the process of constituting accounting standards there exist various kinds of value conflicts. This article exhibits different value conflicts in the constitution of accounting standards, analyzes the origin of the value conflicts and puts forward some reasonable countermeasures on the basis of scientific research.更多还原