关于高质量会计准则的思考--兼论我国会计准则的制定

高质量的会计准则是确保公司财务会计报告质量并增进其透明度的一种必不可少的制度安排。本文认为,一项高质量的会计准则不仅取决于会计准则制定质量、会计准则内容质量,还取决于会计准则遵循质量和会计准则支撑系统质量。目前,我国现行会计准则和会计制度严重滞后于我国市场经济发展的需要,为此,本文为构建我国高质量的会计准则提供了一个基本架构。

The Thinking about High Quality of Accounting Standards

The high quality accounting standards are an inevitable institutional arrangement that ensure the quality of financial reporting and improve their transparency. The high quality of accounting standards lies in the quality of setting, content, excising and supporting system for accounting standards. The accounting standards in China lags behind the development of our country market economy. In this paper we give a basic framework for our country's the high quality accounting standards.