会计准则制定环境差异国际比较与其对中国会计准则制定模式选择理由

【Abstract】 Accounting standards is a common accounting rule, which is formed in the long international accounting development historiography, along with the constant development of accounting theory and real affair, nowadays, it has already become the main subject in many countries accounting research. Because it’s environmental difference, such as economy, politics, law and culture, etc., every country has formed each different accounting standards. In the general meaning, there he two kind of main accounting standards modes: one kind is European Continent Mode, another kind is Great Britain &American’s mode.As a developing country, while making our own accounting standards, China must absorb the experience from the advanced accounting standards in the world, in this way we can se the cost on standards making. This put forward a question to us, under the restriction of accounting environmental factor in China at present, which accounting standards mode we can absorb mainly on earth?Proceeding from such a question and basing on the accounting environmental determini, we adopt method of international comparison to discuss which accounting standards mode we can absorb more for China now. At first, starting from the relevant theories on accounting standards making, we choose four most important environmental factors influencing accounting standard making, namely economic factor, legal factor, political factor and cultural factor. At the same time we choose the representative country-France for European Continent Mode and U.S.A. for Great Britain &American’s mode to carry on the international comparison of China and these two representative countries, in the hope of drawing the partiality degree of China’s present accounting environment to these two typical accounting standards modes’ environment. Secondly, carry on the international accounting standards comparison between China and the two representative countries, in order to know China’s partiality to the two accounting standards modes since it begin to formulate accounting standard in 1993.From above-mentioned comparative analysis, we can see China is more closer to European Continent Mode on the environmental factors than that of Great Britain &American Mode, but meanwhile, China’s existing accounting standards draw experience from Great Britain &American’s Mode mainly. This has produced such acontradiction: China’s present accounting standards is unsuitable to the present stage of Chinese environment.So in order to solve this problem and set up the accounting standards system in China, we must base on our country’s peculiar environment. Namely in absorbing the accounting experience of the foreign advanced countries, China’s environment has determined that we should draw more experience from the European Continent Mode instead of Great Britain &American’s mode.更多还原