一、会计准则制订机构的私立与公立之争关于应该由谁来设立会计准则的问题 ,争论由来已久。争论的焦点是公立 ,抑或私立的问题。私立的赞成者认为 ,由私营（民间）组织来设立会计准则 ,能较好地满足公共利益 ;而公立的观点 ,得到了一些国家立法机关的支持。会计准则制订机构的 First, the accounting standards-setting body of the private and public disputes About who should be the establishment of accounting standards, the debate for a long time. The focus of the debate is public or private issues. In the opinion of private proponents, the establishment of accounting standards by private (non-governmental) organizations can better meet the public interest, while the public view has the support of some national legislatures. Accounting Standards Organization