一、会计准则制定中的允当程序———程序正义的体现在法律上,允当程序是指法院按照法律规定对作出裁决所安排的过程,目的在于根据法律上的规定对受指控者的合法权利加以保护。允当程序的概念源自于法律中的程序正义。作为人类法律制度的基本价值,正义一般有两种表现形式,即实 First, the accounting standards in the development process of allowable procedures --- Procedural justice embodied in the law, allowable procedures refers to the court in accordance with the law to make the decision arranged by the process, aimed at the legal provisions of the accused’s legal rights To protect. The concept of admissibility stems from procedural justice in law. As the basic value of the human legal system, justice generally has two manifestations, namely realism