Research On Accounting Standard-setting

Accounting standard has a restraint function to real affair.In the process of accounting information production,Accounting standard is concrete standard which promulgates the information processing.The quality of Accounting standards is directly related to quality of accounting information,and is affecting the accounting information user's policy-making behavior.Finally it can affect the validity of market disposition resources.Therefore, high-quality Accounting standard is one of system foundations which guarantees economical effective movement.In recent years,domestic and foreign environment have changed much.On one hand,our stock market develop rapidly,its status and function is being strengthened unceasingly,so the investor and the creditor had a higher request disclosure to accounting information,which needed further enhancement in quantity and quality of accounting standard.On the other hand,after entering WTO,degree of participation in international economy competition is strengthened day by day,under this background,the international capital movement,which is caused by the multinational corporation international investment,making it more and more important for relative information disclose.Based on the reason above,this article take accounting standard as the research object,and has the extremely important theory significance.This article take related theory as a starting point,in refers to the predecessor research results,has carried on the thorough discussion to accounting standard setting mechanism,and propose individual opinion,the article combine our newest progress in practice,including massive valuable illustrations,which enable the article to have the strong practice significance.In the first chapter,the paper,unifing economical characteristic at switcher time,has analyzed our Accounting standard goal localization,and think we should take the goal by the public benefit In view of nature,the article introduced different mentality under the technology standard view and economical consequence view.In the second chapter,the paper take accounting's goal as a starting point, through the illustration way,has analyzed two kind of orientation and give appraisal to the objective-oriented,it proposed current orientation choice mentality.We should take serving the goal as a core,fully use the merit of principle and the rule,reasonably determine proportions,and cause the implementation of standard to have the best economical consequence and the social efficiency.In the third chapter,The paper analyze respective characteristic of the government pattern and the folk pattern,has carried on forecast to the government pattern and the folk pattern development tendency.Accounting standard setting method include procedure and logic foundation。By comparison,The paper has promulgated our progress in recent years,which obtains in procedure openness and hermeticness aspect,and pointed out its deficiency,proposing countermeasure.The paper finally also explain logical foundation.