Try To Talk About The Individual Accounting Standard

Because the cases of company which come into the market posting false accounting information appear more and more usually, false information of accounting, the quality of accounting information, Accounting standard with high quality and other questions become focal topics.Although the reasons for false information of accounting can be specified in many places, subjective fake making is its direct reason. At the same time, Accounting standard give the manager of company lots accounting residual options, which making the company can chose the unfit accounting methods to make the false information. This is the other direct reason of making false information of accounting. The problem of false information on accounting cannot be solved merely by one sector, but needs supervision sector, market, and businessman to cooperate harmoniously and treat it in a comprehensive way.Individual Accounting standard is the mode of Accounting standard facing customers. Its objective is settle for interest group and it will supply the user of accounting information individual accounting information. In the Individual Accounting standard, the quality of accounting information is not the general product but the general and individual product. It changes the old mode of accounting standard that general institution decides the accounting standard. Individual accounting standard distinguish the user of accounting information with the quality of information, and decide who should own the right of constituting standard. In other words, if it is the general information, general institution must have the right of constituting standard. But if the information only settle for the need of individual institution, this institution own the right of constituting standard will be better. It will introduce the market elements into the mode of accounting standard, disperse the right of constituting standard and accounting residual options. Individual user of information can decide the construction of standard, make individual accounting standard and get the information they need. The user of information needs to pay for the cost of accounting standard. This will make the individual user enable to compute the cost and the profit and impose them supervise the quality of accounting information more strict. It will avoid the old mode that only general institution afford the cost of accounting standard, the user of information only own the right of profit or false information making the user having loss, but because of unclearly information user, the user also cannot get the compensation. Individual accounting standard will constitute the mode that general institution, market, creditor, businessman, supplier and so on cooperate harmoniously to supervise the companies accounting information all-sided and enhance the quality of accounting information settle for the need of interest group.