高质量会计准则

2008年11月15日，二十国集团（G20）华盛顿峰会深刻分析和总结了金融危机的根源，提出了改进IASB的治理结构和建立全球统一的高质量会计准则的目标。

At Washington summit in November 15 , 2008 , The Group of 20 ( G20 ) analyzed and concluded the root causes of financial crisis , and proposed the goal of improving administration structure of IASB and establishing high quality accounting standards .

对高质量会计准则研究进展的追踪与思考

Thought of the Research on High Quality Accounting Standards

高质量会计准则评价：一个框架

High Quality Accounting Principle Assessment : A Framework

关于高质量会计准则的思考&兼论我国会计准则的制定

The Thinking about High Quality of Accounting Standards

关于高质量会计准则的几个问题

High Quality Accounting Standards : A Revisit

自20世纪末以来，高质量会计准则的特征成为国际会计界研究的热点问题。

Since the late20th Century , the characteristics of high-quality accounting standards have become a hot issue for the international accounting profession .

奠基于高质量会计准则体系而制成的高质量会计信息，乃是维系整个市场经济有效运转的血液和命脉。

High quality accounting information produced on the basis of high quality accounting standards is the life-blood to support the effective running of whole market economy .

高质量会计准则是高质量会计信息的前提，而一个良好的会计准则制定程序又是制定高质量会计准则的保证。

High-quality accounting standards are prerequisite for high quality accounting information . A good accounting setup procedure is to ensure the development of high-quality accounting standards .

近年来，频发的会计造假案件引发了会计界对会计准则质量问题的讨论和建立高质量会计准则的呼吁。

Recently , the frequent cases of accounting fraud led to the accounting profession to discuss the issue that the quality of accounting standards and the call that establish high-quality accounting standards .

金融风暴引发的全球经济危机，对高质量会计准则的建设以及会计政府监管也提出了更多的要求。

The global economy crisis triggered by the financial storm , at the same time , has put forward more request for the construction of high-quality accounting standards and accounting governmental regulation .

笔者从会计准则制定模式、高质量会计准则以及会计准则国际化三个方面论述了后安然时代我国会计准则的制定。

Here the author talks about the setting of accounting standard from three aspects , that is the setting model of accounting standard , the requirement of high quality and internationalization of accounting standard .

什么是高质量会计准则的含义，或者说什么会计信息特征可以认为是对使用者需要和股东/投资人保护有用的多层次的质量？

What is the meaning of " high quality "? Or what characteristics of accounting information can be viewed as hierarchy qualities with usefulness for " user needs " and for " shareholder / investor protection "?

随着我国公司化改革和证券市场的发展，以建立高质量会计准则为核心的我国会计改革使企业拥有了较大的会计选择权。

Along with our national corporate reforming and stock market development , the accounting reforming , which takes established the high grade accountant criterion to as core , enables the enterprise to have the more accounting option .

在本部分内容中，提出了衡量高质量会计准则的标准，即：满足会计信息质量相关性和可靠性的要求；能与具体会计环境相适应。

In this part , brings forward the standard judging the high quality accounting standard , it is satisfied with quality of accounting correlativity and the reliability request ; Can fit in with each other with concrete accounting environment .

最终归纳出：高质量会计准则应主要反映在相关性、可靠性和可比性方面，此外应以透明度、可操作性和成本效益原则作为辅助评判标准。

And at last it concludes that high quality standard should be mainly reflected from its relativity , reliability and comparability . In addition , it should be assisted with the analysis of its transparency , operability and the principle of cost-effectiveness .

上市公司披露虚假会计信息案件的不断涌现引发了对会计信息失真、会计信息质量特征以及高质量会计准则等问题的热烈讨论。

Because the cases of company which come into the market posting false accounting information appear more and more usually , false information of accounting , the quality of accounting information , Accounting standard with high quality and other questions become focal topics .

从美国会计准则制定机构变更的原因出发，分析原则导向和规则导向的优缺点，说明会计准则制定导向的选择对于高质量会计准则有诸多影响。

The advantages and disadvantages of the principle orientation and rule orientation are analyzed due to the changes of the American institutions making the accounting principles . This illustrates that the choice of accounting norms making exerts influences on the high quality accounting norms .

在后金融危机时代，国际会计准则理事会（IASB）与美国会计准则理事会（FASB）联手进行会计财务报告研究，希望联合建立高质量的会计准则。

In the post-financial crisis era , IASB and FASB jointly research for financial reporting in order to establish a high-quality accounting standards .

建立高质量的会计准则夯实证券市场发展基础

Setting up High Quality Accounting Standard and Strengthening the Basis for Developing Securities Market

制定出高质量的会计准则。

Setting high quality accounting standards .

高质量的会计准则是促使会计信息有用性提高的前提保证。

The high quality of accounting standards is the premise for improving the usefulness of accounting information .

高质量的会计准则是否会导致高质量的财务报告历来是一个饱受争议的问题。

It has been a controversial issue whether a high quality accounting standard will lead to a high quality financial report .

高质量的会计准则是确保公司财务会计报告质量并增进其透明度的一种必不可少的制度安排。

The high quality accounting standards are an inevitable institutional arrangement that ensure the quality of financial reporting and improve their transparency .

本文认为，一项高质量的会计准则不仅取决于会计准则制定质量、会计准则内容质量，还取决于会计准则遵循质量和会计准则支撑系统质量。

The high quality of accounting standards lies in the quality of setting , content , excising and supporting system for accounting standards .

会计准则对财务报告质量具有重要的影响，高质量的会计准则是高质量会计信息的前提基础和必要条件。

The quality of accounting standards has an important influence on financial reporting and high-quality accounting standard is a necessary condition for high-quality accounting information .

会计准则制定目标是制定高质量的会计准则，是准则制定行为的导向机制。

The objective of establishing accounting standards is to establish high-quality accounting standards , and it is an orientated system about the behavior of establishing accounting standards .

对于新会计准则人们是寄予厚望的，人们期望通过全新的、具有高质量的会计准则的颁布及实施能够改善我国会计信息的质量。

People have great expectations of the new accounting standards and they hope that through new , high-quality accounting standards to improve the quality of accounting information disclosure .

高质量的会计准则是保证会计信息质量的基本前提，它直接关系着会计信息的质量，影响着信息使用者的决策。

High-quality accounting standards is the basic premise of the quality of accounting information , it affect the quality of accounting information directly , and influence the decision-making of information users .

经济全球化和国际金融市场的一体化需要一套适合在世界范围内使用且高质量的会计准则。

The globalization of world economy and the integration of international financial markets need a set of high quality accounting principles fit for and applicable to the scope of the whole world .

高质量的会计准则是产生高质量会计信息的前提条件，是实现会计目标的基础，会计准则的质量高低需要进行评估，评估就需要有相应的评估标准。

The high quality accounting principle is the prerequisite to produce high quality accounting information , and the foundation to realize the accounting target . The accounting principle quality needs to be assessed , and the assessing needs a relevant assessment criterion .