会计准则制定的影响因素(Influencing factors of accounting standards setting).docVIP

会计准则制定的影响因素(Influencing factors of accounting standards setting).doc

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会计准则制定的影响因素(Influencing factors of accounting standards setting)

会计准则制定的影响因素(Influencing factors of accounting standards setting) I. Introduction In 2005, more than a year, the Ministry of finance has completed 1 basic accounting standard and 38 specific accounting standards formulated or revised work, China CPA Association completed 48 auditing standards formulated or revised work. The Ministry of Finance formally issued new accounting standards and auditing standards, marking the construction of the two major standards system. The Ministry of finance has announced that new accounting standards will be introduced in Listed Companies in January 1, 2007 and new auditing standards will be implemented in all accounting firms. Among them, the accounting standards from the past emphasis on industrial and commercial enterprises of the 17 criteria extended to finance, insurance, agriculture and many other areas of the 39 criteria, there are 48 audit standards. Accounting model is a synthesis or description of standardized accounting practices in a given country or region. The main elements described are: the accounting management system of a certain country or region, the formulation and implementation of accounting standards or accounting system, the disclosure system of accounting information, etc.. In a certain sense, the accounting model is that people in the accounting activities, behavior selection criteria on various schemes and accounting personnel, and these choices and behavior norms, are restricted by many factors. Two, analysis of factors affecting accounting standards 1, government intervention Government intervention provides the choice of accounting standards and influences the process and way of accounting standards change. Government intervention may help to change standards, and may also play a fundamental role in repression. Accounting standards not only have economic consequences, or even affect the operation of the macro economy, so in the development of new accounting standards, the government had on the economic i

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