实践中,人们是通过对生产、传递会计信息的规则(即会计规则)制定权的制度安排,来间接地控制、保证和提高会计信息质量的。有关会计规则制定权的制度安排经演进最终形成了如下范式:政府享有一般通用的会计规则制定权,制定出“会计准则”;企业受托人(经营者)享有剩余的会计规则制定权;由独立、客观、公正的会计专家监督 In practice, people indirectly control, guarantee and improve the quality of accounting information through institutional arrangements that make the rules for the production and transmission of accounting information (that is, accounting rules). The evolution of the institutional arrangements concerning the accounting rules formulation has finally led to the following paradigm: the government enjoys the common general accounting rules making power and the “accounting standards”; the enterprise trustee (operator) has the remaining right to make accounting rules; , Objective and impartial accounting expert supervision