Our Accounting Standard-setting Mode

Accounting standards is the behavior specifications of accounting, however, to improving the accounting standards of our country continuously, we should discuss and research on the establishment of accounting standards and actual effect. According to the production and development process of accounting standards, this dissertation studies the established model of accounting standards from the economical theories and effect of enforcement respectively. Base on the foundation of some interrelated theoretical concepts, the paper compares and refers to the established model of accounting standards in china and foreign country, summarizes the characteristics of the established model of accounting standards in our country and the major existent problems. After that, from the perspectives of economics, the thesis has explained the problem of the established model of accounting standards in different countries and proves the reasonability of current established model of accounting standards in china, using the economics theories such as the contract theory, public choice theory, transaction expenses theory, the behavior of rent-seeking. According to the present situation of the listed companies' information disclosure of our country, the treatise expounds and proves the influence that the established model of accounting standards acts to the listed companies' information disclosure. Finally, reviewing from the development condition of the established model of accounting standards in china, the article puts forward the basic thinking of countermeasure and the prospective tendency to perfect the established model of accounting standards in china.