随着世界经济全球化步伐的加快，尤其是统一资本市场的逐步形成，制定一套全球通行的会计准则的要求日益迫切。但该由谁负责制定这套准则呢？众所周知，会计准则除了具有专业性和技术性外，还具有经济后果，关系到资源的配置和财富的分配。因此，会计准则制定权的竞争通常也反 With the acceleration of the world economic globalization and the gradual formation of a unified capital market in particular, there is an ever-increasing demand for a set of globally accepted accounting standards. But who is responsible for making this set of guidelines? As we all know, accounting standards in addition to professional and technical, but also has economic consequences, related to the allocation of resources and the distribution of wealth. As a result, competition in accounting standards decisions is often counterproductive