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1、会计准则制定的影响因素（Influencingfactorsofaccountingstandardssetting）I.IntroductionIn2005,morethanayear,theMinistryoffinancehascompleted1basicaccountingstandardand38specificaccountingstandardsformulatedorrevisedwork,ChinaCPAAssociationcompleted48auditingstandardsformulatedorrevisedwork.TheM
2、inistryofFinanceformallyissuednewaccountingstandardsandauditingstandards,markingtheconstructionofthetwomajorstandardssystem.TheMinistryoffinancehasannouncedthatnewaccountingstandardswillbeintroducedinListedCompaniesinJanuary1,2007andnewauditingstandardswillbeimplementedinallaccoun
3、tingfirms.Amongthem,theaccountingstandardsfromthepastemphasisonindustrialandcommercialenterprisesofthe17criteriaextendedtofinance,insurance,agricultureandmanyotherareasofthe39criteria,thereare48auditstandards.Accountingmodelisasynthesisordescriptionofstandardizedaccountingpractice
4、sinagivencountryorregion.Themainelementsdescribedare:theaccountingmanagementsystemofacertaincountryorregion,theformulationandimplementationofaccountingstandardsoraccountingsystem,thedisclosuresystemofaccountinginformation,etc..Inacertainsense,theaccountingmodelisthatpeopleintheacc
5、ountingactivities,behaviorselectioncriteriaonvariousschemesandaccountingpersonnel,andthesechoicesandbehaviornorms,arerestrictedbymanyfactors.Two,analysisoffactorsaffectingaccountingstandards1,governmentinterventionGovernmentinterventionprovidesthechoiceofaccountingstandardsandinfl
6、uencestheprocessandwayofaccountingstandardschange.Governmentinterventionmayhelptochangestandards,andmayalsoplayafundamentalroleinrepression.Accountingstandardsnotonlyhaveeconomicconsequences,orevenaffecttheoperationofthemacroeconomy,sointhedevelopmentofnewaccountingstandards,thego
7、vernmenthadontheeconomicimpactofthepossiblemakeanassessment,eitherdirectlyorthroughtherelevantauthoritytointervene.ForFranceastherepresentativeofthegovernmentledaccountingstandardssettingmodel,butalsooutstandingperformance.Thatis,theUnitedStates,whichisguidedbythecivilsocietyasthe
8、leadingstandardofaccountingstanda
