accounting standard-setting model- theoretical overview and analysis of new ideas（会计标准制定模式u2014u2014新思想的理论概述和分析）.docVIP

Accounting standard-setting model: theoretical overview and analysis of new ideas [Abstract] article on the accounting standard-setting model to sort out, summed up the development of basic accounting standards, accounting standard-setting body, and accounting standard-setting procedures for research on existing studies of the key issues are described, made use of evolutionary economic theory accounting standard-setting model of new ideas. [Keywords] Financial Accounting Standards, the development of a basis for devising the main, to establish procedures I. Introduction Financial Accounting as an independent emergence of the concept in the 1930s (more precisely, is “generally accepted accounting principles” appears, so far has been the development of financial accounting seventy years is worth noting that, an overview of the development of modern financial accounting, found in financial accounting, once produced, on with the financial accounting and accounting information disclosure standards and control go hand in hand (Ge Shu, Du Xingjiang, 2003 Accounting Standards as the accounting information disclosure standards, financial accounting research an important aspect of financial accounting of the development process but also for the pursuit of the development process of high-quality accounting standards from the 1930s onwards, has begun to study abroad, accounting standard-setting issues, China since 1951, launched a highly unified accounting system. accounting principles, accounting standards and other terms in our textbooks disappeared nearly 30 years until the late 1970s, China began to discuss the accounting profession to re-accounting principles (Ge Shu, Liu Feng, 2003. Liu Feng (1996 through early complete theoretical framework of accounting standards develop a systematic comprehensive study for development of accounting standards mode by a variety of different angles from the standard to define, such as the right of ownership to develop accoun