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安然事件、世通事件等一连串会计丑闻的出现使美国重新检讨其财务会计准则的有效性。本文从当前会计准则制定模式与司法改革面临的共同困惑入手,分析了会计准则制定与法律制定在模式和思路上存在的联系,并提出会计准则制定的思路和方案。
The appearance of a series of accounting scandals such as Enron Incident and WorldCom Incident made the United States re-examine the validity of its financial accounting standards. This article starts with the current accounting standards development model and the common confusion that the judicial reform faces. It analyzes the connection between the accounting standards development and the legal development in the mode and mentality, and puts forward the ideas and solutions of the accounting standards development.