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会计准则的经济后果存在不公平性,在我国会计准则的经济后果具有特殊性。加强对会计准则的经济后果研究,会有利于高质量会计准则的制定。要明确我国会计准则制定的方向,有效地改善会计信息的质量,提高资本市场的运行效率。为了保证会计准则的公平与有效的执行,我国会计准则建设应该选用合理的制定模式,采用规范的准则制定程序,并确立科学的会计准则表现形式。
The economic consequences of accounting standards are unfair. The economic consequences of accounting standards in our country are special. Strengthening the economic consequences of accounting standards research, will be conducive to the development of high-quality accounting standards. It is necessary to clarify the direction of the development of accounting standards in our country, effectively improve the quality of accounting information and improve the operational efficiency of capital markets. In order to ensure the fair and effective implementation of accounting standards, our country’s accounting standards should adopt a reasonable formulating mode, adopt standard norm-setting procedures and establish scientific forms of accounting standards.