一、总论 随着我国经济体制改革的深入和加入WTO的日益临近,我国目前的会计规范体系及其导向(会计观)与国际接轨就愈显紧迫。要解决这一课题,就必须处理好两个方面的问题:中国的经济基础环境对会计观的影响,西方发达国家会计观对中国会计观的影响。 本文通过对建立在美国公司治理结构基础上的会计决策有用观的分析,通过对建立在法国、德国等国家的公司治理结构基础上的会计受 I. General As China’s reform of the economic system deepens and accession to the WTO is approaching, the current system of accounting standards in China and its guidance (accounting concept) have become even more urgent with international standards. In order to solve this issue, we must deal with two problems: the impact of China’s economic fundamentals on accounting and the impact of accounting in western developed countries on China’s accounting. This article analyzes the usefulness of accounting decisions based on the corporate governance structure of the United States. Based on the corporate governance structure established in France, Germany and other countries,