一、会计规范的含义与特征(一)会计规范的含义会计规范是指人们在从事与会计有关的活动时,所应遵循的约束性或指导性的行为准则。其理论基础有公共利益理论和利益集团理论两种。公共利益理论以社会福利最大化为目标,不偏袒任何一方。因此,规范制定过程被认为是一种纯粹的经济分析和精密的计算过程,由此而产生的规范就是具有最优社会效益的会计规范;利益集团理论认为 First, the meaning and characteristics of accounting standards (A) the meaning of accounting norms Accounting standards refers to people engaged in accounting-related activities, the binding or guiding code of conduct to be followed. The theoretical basis of public interest theory and interest group theory two. The public interest theory is aimed at maximizing social welfare and does not favor either side. Therefore, the normative process is considered as a purely economic analysis and sophisticated calculation process, and the resulting norms are the accounting norms with the best social benefits; interest group theory that