会计准则的制定模式是会计理论界由来已久的争论焦点之一。目前,会计界公认的会计准则制定模式主要有三种:政府集中制、民间自主制和民间制定政府监管的混合制。本文分别评述了三种模式的优点和缺点,并结合实际提出一套新的基于公共选择理论的可行方案——五星模型。 The formulation of accounting standards is one of the most controversial topics in accounting theory. At present, there are mainly three modes for formulating accounting standards which are accepted by the accounting circles: centralized government system, private-owned system and non-government mixed system of government regulation. This paper respectively reviews the advantages and disadvantages of the three models, and proposes a new set of five-star model based on the theory of public choice.