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1990年9月,澳大利亚会计研究基金会的管理委员会,为了加强澳大利亚会计准则的制定工作,宣布要从根本上改变体制安排,这个建议对有关行业、政府财务报告的使用者和自由的企业团体具有重大的影响。管理委员会委托普赖森先生就此撰文。普赖森先生是一名会计教授,他在文章中提出的改革方案的设想如下: 体制改革应由三部分组成:(1)到1992年,形成两个授予合法权力的咨询组,一个是与会计准则审核委员会就私营部门有关问题进行协商的组,一个是与公共会计准则委员会就公共部门有关问题进行协商的组。(2)到1995年,建立一个独立于会计行业、企业和政府的,并拥有明确基金的独立的基金会,叫作澳大利亚会计准则基金会。(3)到1995年,在澳大利亚会计准则基金会中建立一个全国性的会计准则委员会,这个委员会将由会计准则审核委员会和公共会计准则委员会合并产生。
In September 1990, the Governing Board of the Australian Accounting Research Foundation, in order to strengthen the formulation of accounting standards in Australia, declared that it would fundamentally change the institutional arrangements. This proposal has the following effect on the industries, government financial report users and free enterprise groups Significant impact. The commission entrusted Mr Priceon to write about it. Mr. Priceson, an accountant professor, put forward the idea of a reform proposal in his article as follows: The reform of the system should consist of three parts: (1) by 1992, form two advisory groups that granted legal powers, one with Accounting Standards Board review groups on private-sector issues and one that consults with the Public Sector Accounting Standards Board on public-sector issues. (2) By 1995, an independent foundation independent of the accounting profession, enterprise, and government, with a clear foundation, will be called the Australian Accounting Standards Foundation. (3) By 1995, a national accounting standards committee will be established within the Australian Accounting Standards Foundation, which will be the result of the merger of the accounting standards review committee and the public accounting standards committee.