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.
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.
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.
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.
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.
最后本文针对上一部分发现的问题，从博弈论的角度提出改善中国会计准则制定程序的一些措施。
The Chinese economic environment is another explanation. In the final part of the thesis, we offer some opinions to improve the process of formulation accounting standards.
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.
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.
盈余管理是财务会计理论研究的一个重要课题，也是会计准则制定者和证券市场监管者非常关注的问题之一。
Earnings management is an important research topic on financial accounting theory, and also concerned by accounting standards setters and securities market regulators.
随着世界各主要会计准则制定机构对公允价值态度的转变，公允价值开始在各国会计准则和实务中频频出现。
Fair value often appears in accounting standards and practice of some countries as well as the shift of attitude for fair value in world main standards setting organizations.
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.
高质量的会计信息要以高质量的会计准则为前提，而不同的会计准则制定模式将对会计准则质量产生重大影响。
High-quality accounting information is based on high -quality accounting standards, and different accounting standard setting models have vital importance on accounting standards quality.
安然事件后，关于会计准则的制定模式原则导向抑或规则导向的问题引发了世界各国会计准则制定机构的思索。
Accounting Standards Institutions all over the world have considered deeply whether Accounting Standards Modes should be rule-based or principle-bases since Enron Incident.
国际会计准则制定者和谨慎的监管者们需要进行更紧密的沟通，以处理这些由于银行独特的系统特征而产生的问题。
He concluded by calling for closer dialogue between global accounting standard-setters and prudential regulators dealing with these and other issues arising from the 'unique systemic nature of Banks'.
因此，公允价值的运用无论是在会计理论界与实务界，还是在会计准则制定者与银行界及其监管机构，都引起了激烈的争论。
The use of fair value accounting in both practical and theoretical circles, or in accounting standards and the development of the banking sector and regulatory bodies, has aroused heated debate.
如果不同国家和地区用不同方法制定和实施会计准则，那么最终可能会使编制统一准则的计划以失败收场。
That could ultimately undermine a single set of standards if countries and regions take different approaches to formulating and applying the rules.
制定合理有效的金融监管标准，完善会计准则、资本充足要求等各类监督制度。
We should introduce reasonable and effective financial regulatory standards and improve oversight mechanisms in such areas as accounting standards and capital adequacy requirements.
为欧洲和亚洲大部分国家制定规则并且最终有望也为美国制定规则的国际会计准则委员会已经非常混乱。
Into the mayhem has stepped the International Accounting Standards Board (IASB), which sets the rules in most of Europe and Asia and is eventually expected to have authority in America, too.
财务会计准则委员会（FASB）是一个私人组织，由证券交易委员会选定，负责制定美国公司的会计标准。
The Financial Accounting Standards Board (FASB) is a private organization selected by the Security and Exchange Commission to develop accounting standards for U.S. corporations.
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.
财务会计准则委员会为美国所做的贡献,就是制定了国际公认会计准则
What FASB does for the United States is it creates what are called Generally Accepted Accounting Practices.
财务会计准则委员会为美国所做的贡献,就是制定了国际公认会计准则
What FASB does for the United States is it creates what are called Generally Accepted Accounting Practices.
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