最近几年,我国会计规范变动较大,有关部门连续发布了一系列新的规范,大规模地修订、补充乃至废止了原有的部分规范。这是转型经济环境下会计发展的一个必然阶段,也是经济体制改革的内在要求使然,当然也有来自国际上的影响、推动和压力。关于我国会计规范的现状与前景,学术界、实务界和监管部门都十分关注。综观全球,最近几年关于高质量会计准则的讨论也一直是热门话题。然而,就什么是高质量会计准则却众说纷纭,莫衷一是。很显然,学者更关心经验证据和 In recent years, accounting standards in our country have been greatly changed. Relevant departments have issued a series of new norms in a row and revised, supplemented and even abolished some of the existing norms in a large scale. This is an inevitable stage in the development of accounting in a transitional economy. It is also an inherent requirement of the reform of the economic system. Of course, it comes from the international influence, promotion and pressure. With regard to the status quo and prospects of China’s accounting standards, academics, practitioners and regulators are all very concerned. Looking globally, the discussion of high-quality accounting standards has also been a hot topic in recent years. However, what is the difference between high quality accounting standards is not clear. Obviously, scholars are more concerned with empirical evidence and