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会计信息是一种典型的公共物品,由于存在“市场失灵”、“政府失灵”,无法从根本上回答是政府制定会计准则还是由民间机构制定准则。从准则的供需角度出发,我国会计准则与美国以及国际会计准则的不同具有必然性,因为供给与需求不同,导致各国会计目标不完全相同。目标如不一致,所采用的会计政策与会计方法就会有侧重。
Accounting information is a typical public goods. Because of the existence of “market failure” and “government failure”, accounting information can not fundamentally answer the question of whether the government should formulate accounting standards or whether nongovernmental organizations should formulate norms. From the perspective of supply and demand of guidelines, the difference between our accounting standards and those of the United States and international accounting standards is inevitable because the supply and demand are different, resulting in different accounting objectives in different countries. Inconsistent goals, the accounting policies and accounting methods used will have focused.