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hui ji huan jing yu hui ji zhun ze zhi ding mo shi xuan ze
Author(s): 
Pages: 25-27
Year: Issue:  8
Journal: Finance and Accounting Monthly

Keyword:  会计环境会计准则制定模式;
Abstract: 本文通过对准则制定模式悖论的解决引出目前存在的三种会计准则制定模式,通过对它们的利弊和适用环境进行对比分析得出结论:准则制定模式之间没有明显的界限,它们本身没有绝对的优劣之分,各国应结合具体的环境辩证地对待准则制定模式的选择。笔者根据对我国会计环境的分析,认为我国目前应该坚持和完善政府职能部门的准则制定模式。
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