【摘要】 会计准则的目标在于提供决策有用的会计信息,作为会计信息的有效需求主体的机构投资者却没有能够积极参与会计准则的制定,这就是会计准制定悖论。分析其原因,既有会计准则制定方面的原因,又有机构投资者本身和金融市场方面的原因。本文认为,机构投资者在会计准则制定过程中不可替代的地位和作用,机构投资者也有条件和能力积极参与会计准则的制定。机构投资者参与会计准则的制定,不仅是机构投资者发展的需要,也是会计准则发展的需要。更多还原

【Abstract】 Accounting standard is to provide useful information. Institutional investors do not attach themselves to constituting accounting standard which is the paradox.The accounting standard constitution,institutional investors,and finance market areall responsible for it.So it is so important that institutional invertors should take part in the accounting standard constitution.It will be helpful for the development of institutional investors and for the development of accounting standard.更多还原