摘 要

本文通过分析比较中西方会计准则制定模式上的不同，揭示出资本主义国家有更为自由的会计准则制定模式，而在社会主义制度下，会计准则制定模式往往更具有原则性和规范性，为我国将来更好的会计准则制定模式发展路线提出建议，对加强我国会计管理力度、完善会计准则制定机制体系，从而减小中西方会计准则差距具有重要意义。

本文通过分析研究，指出了中西方会计准则制定模式差异产生的原因及不同会计准则制定模式的优缺点，即在会计准则制定过程中，西方资本主义国家会计准则制定环境相对更为宽松，服务对象更为集中；而中方会计准则主要由国家统一制定管理，民间机构参与度较低，主要服务于政府主体。这一现象产生的主要原因是中国是社会主义国家，而西方多为资本主义国家，两者政治体系差异及文化底蕴不同导致了会计准则制定模式也不同。因此，本文提出了完善我国会计准则制定模式的建议。第一，在社会主义制度下，中国会计准则的制定不能盲目的仿效西方国家，而应该动态地进行改善及进步。第二，完善现有制定模式，加强群众参与性；第三，提升政府在会计准则制定过程中的权威性。

会计准则的国际协调是一个动态的、不断适应环境变化的过程，我们应该保持一种积极的、顺势而为的姿态，既不盲目照搬国际会计准则或某个国家的标准，又能够与时俱进，并随着我国经济体制改革而适时地推进我国会计的国际化进程，把握好分寸、利弊和节奏，以便平稳、有效地实现我国的会计国际化。

关键词：会计准则 ；制定模式；差异；比较

A comparison between Chinese and western accounting standards

ABSTRACT

This paper through the analysis and comparison of western accounting standards setting model different, reveals the capitalist countries have more freedom of the established model of accounting standards, and under the socialist system, accounting standards setting model tends to be more normative and principled, for our future better accounting standards formulation model development route recommendations and to strengthen the efforts of our accounting management, improving the setting system of accounting standards, thereby reducing the gap of western accounting standards has important significance.

Through the analysis and research, and points out the advantages and disadvantages of western accounting standards formulation model due to the difference between the causes and different accounting standards setting model, that is, in the accounting standard setting process, the western capitalist countries accounting standards to develop environmental relatively more relaxed, service object is more concentrated, and Chinese accounting standards mainly by the reunification of the country to develop management, non-governmental organizations participation degree is low, mainly serves the government main body. The main reason for this phenomenon is that China is a socialist country, while the west is a capitalist country, the difference between the political system and the cultural background of the accounting standards are different. Therefore, this paper puts forward the suggestions to improve China's accounting standards setting model. First, under the socialist system, the formulation of China's accounting standards can not blindly follow the western countries, and should be dynamic to improve and progress. Second, improve the existing model, strengthen the participation of the masses; third, to enhance the government's authority in the process of accounting standards.

The international coordination of accounting standards is a dynamic, constantly adapt to environmental changes, we should maintain a positive, homeopathy and attitude, not blindly copy standards of international accounting standards or a country, and to keep pace with the times, and with the Chinese economic system reform and in a timely manner to promote the internationalization of China's accounting, grasp the sense of propriety, advantages and disadvantages, and the rhythm, so as to smoothly and effectively realize the accounting internationalization of our country.

Key words：Accounting standards; formulation model; difference; comparison

目 录

1 会计准则制定模式概述 1

1.1 会计准则概念 1

1.2 会计准则制定模式的类型 1

1.3 不同会计准则制定模式的特点 1

2 中西方会计准则制定模式差异产生原因 2

2.1 会计准则制定环境差异 2

2.1.1 经济环境 2

2.1.2 政治环境 2

2.1.3 法律环境 3

2.1.4 历史文化环境 3

2.2 会计准则制定主体差异 3

2.3 会计准则制定过程差异 4

2.4 会计人员职业判断能力差异 5

2.5 会计准则规范重点差异 5

2.6 要求披露的信息内容不同 6

3 中西方会计准则制定模式优缺点 7

3.1 西方会计准则制定模式优缺点 7

3.2 中国会计准则制定模式优缺点 8

4 完善我国会计准则制定模式的建议 10

4.1 合理吸收，不盲目采用国外会计准则制定模式 10

4.2 完善现有制定模式，加强群众参与性 10

4.3 提升政府权威性 11

5 结论 12

致 谢 13

参考文献 14

1 会计准则制定模式概述

1.1 会计准则概念

会计准则是指相关的运行主体和制作单位制定相应的会计方法和方式的过程统称。在世界各地，由于文化水平以及政治背景等各方面不尽相同，导致各个地区所使用的会计准则的制定方式方法也不尽相同。目前，有关会计准则的订制仍然是一个公认的难题，每个国家的会计准则都会随着本国的国情发生相应的变化，随着各国经验的不断积累，以及各个国之间的互相交流借鉴，各个国家对于会计准则的制定也在不断进步，从而提高了会计准则制定的质量。

1.2 会计准则制定模式的类型