【作者】 谢交发；

【导师】 凌志雄；

【作者基本信息】 湖南大学 ， 会计学， 2007， 硕士

【摘要】 我国的资本市场的健康发展离不开公开、真实与透明的各种经济信息的披露,这些经济信息中最重要的就是财务会计信息,而财务会计信息的质量又是以完善的会计准则为基础的,因此,为构建一个完善的会计准则体系,在会计准则制定过程中,如何安排利益相关者在会计准则制定机构中的权重以及这种权重安排又如何在制定导向和程序上来实现,是我们面临的重要课题。本论文在比较、归纳、演绎推理和数理分析的基础上,通过对会计准则的经济属性和供需特征的相关分析,从我国与国外流行的会计准则制定相关问题之间的重大差异中,来剖析评价中国现行会计准则制定权配制、导向及制定方法的合理性,并对我国会计准则制定的相关问题研究提出改进建议。本论文研究发现,虽然政府主导会计准则制定缺乏理论上的有利支持,但我国会计准则制定的政府主体模式却是目前的现实选择,不过制定过程与程序需要进一步民主与开放,以逐步过渡到民间模式或混合模式。在我国主导会计准则制定的政府部门的选择上,由财政部主导会计准则的制定具有一定的现实性,但随着经济的进一步发展和资本市场的进一步完善,会计准则制定权应逐步向证监会转移。我国目前准则制定的导向应是规则与原则的有机结合,但将来的发展方向是目标导向模式;会计准则制定的理论基础是概念框架,但在我国以基本会计准则的方式存在似乎更符合中国的国情,也符合法律体系构成的要求;我国目前建立起来的具体会计准则可以说是国际化的了,但会计准则制定模式却个性十足,这反过来印证,在我国本土化的准则制定模式下,也能制定出高质量的、国际化的会计准则。更多还原

【Abstract】 Publicly, various true and transparent economic information disclosures is necessary to the healthy development of our country capital marketing, The most important thing is the finance accounting information in these economic information, and more, the perfect accounting standard is the foundation of the quality of finance accounting information, therefore, in order to set up a perfect accounting standard system, in the accountancy the standard the establishment the process, how arrange the proportion of the benefit counterpart of at accounting standard establishment, and how take true such arranging in the formulation guidance and the procedure, this is important topic we are facing now.This thesis is based on comparison, induce, deduce to reason logically and the mathematics analysis, by analyzing of economic attribute and supply-demand characteristic of the accounting standard, from the significant difference within correlation questions of accounting standard between our country and overseas, to analyze the rationality of the present formulation power configuration, the guidance and the method of accounting standard in our country, and more, put forward the improvement proposals to these tropics.In this thesis, we discover that although the government predominance establishing of accounting standard lacks theoretically beneficial support, the government-guidance mode is a current reality choice in our country accountancy, but, the drawing up process and procedure need further democracy and opening to transfer the civil mode or the hybrid mode gradually. In the choice of government department to predominate accounting standard establishment in the our country, the Ministry of Finance is realistic reasonable, but along with further developing of economy and further perfect of capital market, the power of accounting standard establishment should transfer toward the China Securities Regulatory Commission. The direction of our country accounting standard establishment should is a organic combine of rule and principle currently, but the future is a target-guidance mode; The concept frame is the theories foundation of accounting standard establishment, but basic accounting standard seems to match more the situation of China, and also match the request of law system composing; The specific accounting standards of our country can be treated as internationalization, but individuation of the mode of accounting standard establishment is obvious in current, this turns over to corroborate, basing our country localization accounting standard formulation pattern, we can also draw up a high quality and international accounting standard.更多还原