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本文考察了英国会计准则制定机构的变革过程和变革原因 ,认为这种变革是在经济、政治、技术乃至国际影响等等各种因素的合力下产生的。一个准则制定机构要想存续下来 ,很大程度上取决于以下几点 :是否具有法律支持和强制力、是否独立于各个利益集团、是否有一个高水平且内在一致的概念框架、其所制定的准则是否能够提高会计信息质量。
This article examines the process of change and the reasons for the change in the accounting standards-making bodies in the United Kingdom. It argues that such changes have taken place under the combined forces of various factors such as economic, political, technological and even international influence. The existence of a norm-setting body depends to a great extent on the following points: Whether there is legal support and coercion, whether or not it is independent of the various interest groups, whether there is a high-level and internally consistent conceptual framework in place Whether the guidelines can improve the quality of accounting information.