现代社会程序法已经获得了与实体法同等的地位,甚至在某些方面的重要性已经超过了实体法。笔者试图通过对中外会计准则制定程序的比较,为我国会计改革提供一点借鉴。除了一些国家根据立法程序制订会计规范之外,美国的“充分程序(due pro-cess)”已经影响到主要国家和国际组织的准则制订,包括国际会计准则委员会,英国,乃至我国。充分程序借鉴了美国一般立法程序,美国财务会计 The procedural law of modern society has acquired the same status as the substantive law and has even exceeded the substantive law in some respects. The author tries to provide reference for China’s accounting reform through the comparison of the procedures of making accounting standards both at home and abroad. Except for some countries that formulate accounting norms according to legislative procedures, the “due pro-cess” in the United States has influenced the development of the norms of major countries and international organizations, including the IASB, the UK, and even our country. The full procedure draws on the general legislative procedure in the United States and the U.S. financial accounting