The Research Of Accounting Standard Setting: On The Stakeholders Perspective

Publicly, various true and transparent economic information disclosures is necessary to the healthy development of our country capital marketing, The most important thing is the finance accounting information in these economic information, and more, the perfect accounting standard is the foundation of the quality of finance accounting information, therefore, in order to set up a perfect accounting standard system, in the accountancy the standard the establishment the process, how arrange the proportion of the benefit counterpart of at accounting standard establishment, and how take true such arranging in the formulation guidance and the procedure, this is important topic we are facing now.This thesis is based on comparison, induce, deduce to reason logically and the mathematics analysis, by analyzing of economic attribute and supply-demand characteristic of the accounting standard, from the significant difference within correlation questions of accounting standard between our country and overseas, to analyze the rationality of the present formulation power configuration, the guidance and the method of accounting standard in our country, and more, put forward the improvement proposals to these tropics.In this thesis, we discover that although the government predominance establishing of accounting standard lacks theoretically beneficial support, the government-guidance mode is a current reality choice in our country accountancy, but, the drawing up process and procedure need further democracy and opening to transfer the civil mode or the hybrid mode gradually. In the choice of government department to predominate accounting standard establishment in the our country, the Ministry of Finance is realistic reasonable, but along with further developing of economy and further perfect of capital market, the power of accounting standard establishment should transfer toward the China Securities Regulatory Commission. The direction of our country accounting standard establishment should is a organic combine of rule and principle currently, but the future is a target-guidance mode; The concept frame is the theories foundation of accounting standard establishment, but basic accounting standard seems to match more the situation of China, and also match the request of law system composing; The specific accounting standards of our country can be treated as internationalization, but individuation of the mode of accounting standard establishment is obvious in current, this turns over to corroborate, basing our country localization accounting standard formulation pattern, we can also draw up a high quality and international accounting standard.