Research On The Standards Of Accounting Based On The Theory Of Stakeholders

The accounting should not only follow the basic principles of accounting, and also consider the economic consequences. Frankly speaking, it shall consider interest groups "voice" that can realize the economic consequences of a particular accounting treatment techniques and methods.With the development of China's capital market, the enterprise's shares to diversify their funding sources and gradually diversify the existing enterprises, potential investors, creditors, employees and other interested parties, these micro-economic consequences have become more and more prominent, so changes in the criteria or the accounting itself have caused the stakeholders concerned. At this moment, standard-setters have to consider other information users. It not only focus on "the interests of the government", but also satisfy the needs of the "public interest". Stakeholder Theory has become a hot topic.From the perspective of stakeholder theory, the article analyses whether the new accounting standers will better achieve the goals, whether it's better to safeguard the interests to improve the quality of the accounting standards. And it analyses the current situation existing in formulating accounting standards to offer some suggestions for the formulation of China's accounting standards.