会计准则制定者认为披露的信息越精确越好。
The bodies that set accountancy standards believe the more accurate disclosures are, the better.
中关会计准则制定机制存在很大的差异。
There is great difference between China's and American norm - formulating mechanism.
会计准则制定机制与盈余管理存在着密切的关系。
There are the close relations between the accounting standards development mechanism and the earnings management.
一开始，会计准则制定者分歧加剧就是一个大问题。
For a start, the widening split between accounting standard-setters is a huge difficulty.
因此，对会计准则制定问题进行研究具有重大的现实意义。
Therefore, it has a great realistic significance to probe into the accounting standard-setting problem.
会计准则制定的导向分为两种，即规则型导向和原则型导向。
The orientation of Accounting Standards Setting can be divided into two types, i. e. rules type and principles type.
因此，对会计准则制定问题进行研究具有重大的理论与现实意义。
Therefore, the study of the criterion-patterns is of great significance theoretically and practically.
我们实现该目标的主要方法，就是通过国际准则制定活动来进行。
The primary means by which we accomplish this is through our international standard-setting activities.
最后本文阐述了会计准则用户间的博弈关系对会计准则制定的启示。
Finally it expounds the enlightenment of the game relationship between customers of accounting standards to the formulation of accounting standards.
运用会计准则经济后果论对美国会计准则制定模式的变迁作了理论解释。
According to economic consequence theory of accounting standard the evolution of American accounting standard is explored in a theoretical perspective.
会计准则目标的实现，在很大程度上取决于科学有效的准则制定实施机构。
The realization of accounting standards is decided, to a large extent, by the establishing and actualizing organization which is scientific and valid.
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.
从一定层面上说，我们通过国际审计准则制定中稳健而透明的程序来实现该目标。
We do this, in part, by having a sound and transparent process for the development of the ISAs.
随著会计准则与制定机构的完善，准则制定程序的透明度增强，信息管道更为畅通。
Along with the perfection of accounting criterion and constituting organization, the transparency of criterion constituting procedure is enhanced, the information channel is more unblocked.
美国会计准则制定模式经历了原则基础模式阶段、规则基础模式阶段和目标导向阶段。
The formulation mode of American Financial Accounting Standards has experienced three stages:principle-based approach, rule-based approach and objective-oriented approach.
台面上，银行家们将他们的麻烦归咎于己身，台面下，他们一直把目标对准他人：会计准则制定者。
IN PUBLIC, bankers have been blaming themselves for their troubles. Behind the scenes, they have been taking aim at someone else: the accounting standard-setters.
在准则制定中，我们应遵循现实性和前瞻性兼顾、原则与规则并重、注重开放性等原则。
We should follow such principles both realistic and forward-looking, both principles and rules, and openness when we set the standard.
本文从准则制定质量、内容质量及执行质量三个方面提出了一个会计准则质量评价框架。
This article proposes an accounting standard quality assessment framework in terms of formulation quality, content quality and implementation quality.
一方面，世界贸易组织的加入，国际经济交往增多，要求我国会计准则制定应该国际化。
On one hand, with the entry to WTO and the increasing communication in international economy, the voice of accounting internationalization is becoming louder in our country.
为保持信息质量的有用性，各准则制定机构都把以公允价值计量所有衍生金融工具作为目标。
To ensure high-quality information, standard-making institutions all around the world try to measure all the derivatives by fair value.
在4月，国际金融协会(IIF)——一家游说集团——寄了一份秘密备忘录给两家准则制定人。
In April the Institute of International Finance (IIF), a lobbying group, sent a confidential memorandum to the two standard-setters.
会计寻租包括会计准则制定中的寻租、会计政策变更中的寻租和会计行业管制中的寻租三种类型。
Accounting rent-seeking is of three types: rent-seeking in accounting standards establishment, rent seeking in alteration of accounting policies, rent-seeking in accounting industry regulations.
介绍了研究的最新进展，指出尽管阻力重重，问题多多，准则制定机构始终目标明确，努力不懈。
The paper introduces the follow-up research progress, indicating that the goal of the standard-making institutions is clear, and they have been striving for it.
准则咨询委员会的一个目标是向理事会报告会员代表大会的各团体和个人对主要准则制定计划的意见。
One objective of the SAC is to informing the Board of the views of the organizations and individuals on the Council on major standard setting projects.
到目前为止，“掐死”还停留在和国际准则制定者一起强迫公司表明自己到底采用哪种会计准则的阶段上。
So far, nipping means working with international standard setters to compel companies to disclose exactly what set of rules they are using.
并结合我国会计准则制定的现状，提出了在我国会计准则制定和趋同的过程中如何避免准则超载的几点建议。
Combined with the status quo of accounting standard-making in China, this paper provides some advices as to the ways to avoid standard-overloading in the process of standard making and convergence.
并结合我国会计准则制定的现状，提出了在我国会计准则制定和趋同的过程中如何避免准则超载的几点建议。
Combined with the status quo of accounting standard-making in China, this paper provides some advices as to the ways to avoid standard-overloading in the process of standard making and convergence.
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