我国企业会计准则制定与完善中利益相关者参与问题探讨—会计学毕业论文.doc

毕 业 论 文 论文题目: 我国企业会计准则制定与完善 中利益相关者参与问题探讨 学生姓名: 学生学号: 专业班级: 学院名称: 指导老师: 学院院长: 2007 年 6月1日我国企业会计准则制定与完善中 利益相关者参与问题探讨 摘 要 企业会计准则是规范和约束企业及其利益相关者在自身相关经济活动中会计行为的规范。利益相关者参与企业会计准则的制定过程，既是一个技术创新的过程，也是一个利益相关各方力量相互博弈的过程。明确利益相关者在企业会计准则制定过程中的作用并保证利益相关者的充分参与，是制定高质量企业会计准则的重要保障。另一方面，随着世界经济走向全球化的趋势日益加强，提高我国企业会计准则的适应性和完美性，也是一个需要利益相关者之间互相协调的过程。本文在分析利益相关者含义、特征、参与企业会计准则制定的理论依据的基础上，通过讨论利益相关者参与企业会计准则制定的具体情况，了解利益相关者为构建新环境下的利益平衡点，是如何选择准则制定模式，以及怎样通过相互之间的博弈，重新协调与折衷之相互间的利益冲突。最后，本文将针对目前我国企业会计准则制定过程中的存在的一些不足提出自己的看法和完善建议。 关键词：利益相关者；会计准则；参与；博弈；完善 Discussions of Stakeholders Taking Part in Making and Improving the Enterprises Accounting Standards Abstract Accounting standards are the rules that to restrict the enterprises and their stakeholders’ accounting activity in their own economic activities. Stakeholders take part in the accounting standards setting is a process of technological innovation, and also is a stakeholders’ force of Game process. Make sure the roles of stakeholders act in accounting standards setting process and ensure that the stakeholders’ full participation in it is the high-quality accounting standards’ essential safeguards. On the other hand, with the world economic trend toward globalization increasing, improve accounting standards’ adaptability perfect, is a co-ordination process that need all stakeholders to take in. The paper will base on the analysis of stakeholders meaning, identity, and participation in the accounting standards setting theory to discuss stakeholders’ participation in the accounting standards setting specific circumstances. This is to understand that for build a new environment of a balance of interests, stakeholders are how to select the accounting standards setting models, and how to through mutual Game between the re-coordination and mutual compromise for the conflict of interest. At last, the paper will point out some flaws to the current accounting standards setting process and then give so