近来美国爆出的一系列会计丑闻案件,引发了大量会计、审计问题的讨论,其中美国会计准则的制定模式更成为讨论的热门话题。关注这方面的讨论无疑将对我国会计准则的制定有极大的借鉴意义。本文试图从会计准则制定的公平与效率角度,透视中美两国现行会计准则制定模式的特点,谈谈 Recently, a series of accounting scandals broke out in the United States triggered a large number of accounting and auditing issues. Among them, the formulation of US accounting standards has become a hot topic for discussion. Concerned about this discussion will undoubtedly have great reference for the formulation of our accounting standards. This article tries to look into the characteristics of the current accounting standard setting mode in China and the United States from the perspective of fairness and efficiency in the development of accounting standards