在我国建立会计准则必须具有中国的特色,同时又应当尽可能接近国际会计惯例。下面,我想从三个方面谈谈制定会计准则如何借鉴国际经验。一、关于制定会计准则的机构目前,世界上多数国家都设置一个比较独立的权威机构(组织)来制定会计准则。这种组织的特点是:(一)由民间组建;(二)强调超然、中立。中国建立会计准则要不要效法上述模式,我认为不能照搬,但可以吸取这种组织形式的某些优点。一是把这种组织作为财政部制定准则的咨询机 The establishment of accounting standards in our country must have the characteristics of China, at the same time as close as possible to international accounting practices. Next, I would like to talk about how to draw up international standards from three aspects. First, on the establishment of accounting standards institutions At present, most countries in the world have set up a relatively independent authority (organization) to develop accounting standards. The characteristics of such organizations are: (1) formed by the people; (2) stressed that they are transcendental and neutral. China’s establishment of accounting standards do not follow the above model, I think it can not be copied, but can draw on some of the advantages of this form of organization. One is to use such an organization as an adviser to the Ministry of Finance in formulating guidelines