以2001年国际会计准则委员会完成改组为标志,国际上许多国家的会计准则制定机构逐渐向建立独立机构的方向发展,如被认为属于大陆法系的德国和日本,也分别于2000年及2001年7月相继建立了独立的准则制定机构,形成了一种会计准则制定机构的模式化发展趋势。这种模式的基本构成包括基金会(或监督委员会)、准则制定委员会、咨询委员会和处理 With the completion of the reorganization of the IASB in 2001 as a symbol, in many countries in the world, the accounting standard-setting bodies have gradually moved toward establishing independent institutions. For example, Germany and Japan, which are considered to belong to the continental legal system, were also established in 2000 and 2001 respectively July have established an independent standard-setting body, forming a pattern of development of accounting standards development agencies. The basic structure of this model includes foundations (or oversight committees), norm-setting committees, advisory boards and processing