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1、1Accounting standard-setting model: theoretical overview and analysis of new ideasAbstract article on the accounting standard-setting model to sort out, summed up the development of basic accounting standards, accounting standard-setting body, and accounting standard-setting procedures for research
2、on existing studies of the key issues are described, made use of evolutionary economic theory accounting standard-setting model of new ideas. Keywords Financial Accounting Standards, the development of a basis for devising the main, to establish procedures I. Introduction Financial Accounting as an
3、independent emergence of the concept in the 1930s (more precisely, is “generally accepted accounting principles” appears, so far has been the development of financial accounting seventy years is worth noting that, an overview of the 2development of modern financial accounting, found in financial acc
4、ounting, once produced, on with the financial accounting and accounting information disclosure standards and control go hand in hand (Ge Shu, Du Xingjiang, 2003 Accounting Standards as the accounting information disclosure standards, financial accounting research an important aspect of financial acc
5、ounting of the development process but also for the pursuit of the development process of high-quality accounting standards from the 1930s onwards, has begun to study abroad, accounting standard-setting issues, China since 1951, launched a highly unified accounting system. accounting principles, acc
6、ounting standards and other terms in our textbooks disappeared nearly 30 years until the late 1970s, China began to discuss the accounting profession to re-accounting principles (Ge Shu, Liu Feng, 2003. Liu Feng (1996 through early complete theoretical framework of accounting standards develop a sys
7、tematic comprehensive study for development of accounting standards mode by a variety of different angles from the standard to define, such as the right of ownership to develop accounting standards, the development of the 3choice of agencies to develop the detail of content, makers of the source com
8、position the development process of open independence, etc. But in general, the accounting standard-setting model of research involves the development of basic accounting standards, the development of the subject and to establish procedures in three aspects. Second, the accounting standard-setting b
9、ased (oriented Basis of accounting standard-setting, also known as accounting standard-setting guide, involved in the accounting standards within the accounting policy choice, so the issue has been the accounting profession, practitioners and other focus of the parties in foreign countries, bias vie
10、w is the basis of accounting standards than rules-based accounting standards. Mason, Gibbins (1991 that, in principle-based accounting standards in general superior to rules-based, and help to improve the quality of accounting information, if accounting standards are rules-oriented , those who expec
11、t to obtain self-interest on accounting standards, the organization, there can be “measures” the objectives and methods 4(Lys, Vincent, 1995.1997 December “AAA / FASB Conference”, the U.S. accounting profession on behalf of John Smith first proposed the “criteria based on the concept” (Concept-based
12、-Standards to say, and that the conceptual basis of the guidelines than rules-based criteria (Rule-based-Standards.Engle (1999 elaborated manager use of accounting standards in the form of behavior to avoid real economic transactions, his research found that managers through fictitious transactions
13、will be the liability should be recognized items recognized in equity, resulting in a $ 4.3 billion in costs. Enron, the accounting standards of foreign principles and rules-based studies are numerous. It is worth mentioning: Nelson et al (2002 survey by the research concluded that practitioners, in
14、cluding the company accountant, certified public accountants prefer specific accounting standard. Dye (2002 study further confirmed that the Nelsons view that rules-based accounting standards due to increased management control and accounting reports the results of chance and 5make it less effective
15、. Nelson (2003 through the management of listed companies and auditors The survey concluded that more specific accounting standards, the more likely the management of earnings manipulation by the transaction. Webster and Thomton (2004 to the Canadian capital market, for example, found that the princ
16、iples-based accounting standards and the accounting professional judgments given space help to improve the quality of financial reporting earnings. Chinas accounting standard-setting scholars on the basis of accounting discussed primarily in Enron. Ge Shu (2002 basis of accounting standard-setting gave a general description of him that development of a high-quality accounting standards, the guiding principle is recognized by the United States to develop accounting princ
