| 对会计准则制定主体模式的思考 |
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| 引用本文： | 张卫红.对会计准则制定主体模式的思考[J].山东商业职业技术学院学报,2007,7(2):21-22,33. |
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| 作者姓名： | 张卫红 |
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| 作者单位： | 山东商业职业技术学院,山东,济南,250103 |
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| 摘 要： | 介绍了会计准则的制定主体模式,对政府主体模式和民间主体模式进行评价。对制定主体模式进行经济学分析,在承认目前我国政府主体模式合理性的同时,提出了其发展趋势是：应加强民间专业团体的参与。
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| 关 键 词： | 会计准则 政府主体 民间主体 |
| 文章编号： | 1671-4385（2007）02-021-03 |
| 修稿时间： | 2007-02-01 |
The Major Mode of Setting Standard for Accountancy |
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| ZHANG Wei-hong.The Major Mode of Setting Standard for Accountancy[J].Journal of Shandong Institute of Commerce and Technology,2007,7(2):21-22,33. |
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| Authors: | ZHANG Wei-hong |
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| Institution: | Shandong Institute of Commerce and Technology, Jinan 250103, China |
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| Abstract: | The article introduces the major mode of setting standard for accountancy and evaluates the principle mode of the govemment and of the non - government. It analyses the major mode from economics, while agrees with the rationality of the government principle mode, and points out a trend that the participaton of non- government professional organization will be strengthened. |
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| Keywords: | accounting principle the government mode the professional organization mode |
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