Accounting Standards Making on the Basis of the Public Policy Analysis Method

The financial scandals triggered off by Enron Case arouse the worldwide discussion of making accounting standards. Making high quality accounting standards becomes the objective of the accounting reform. This thesis is to use the policy analysis method of the public science field in the process of making accounting standards. The author believes that the best accounting standards shall have the best objective. With reference to the policy analysis frame, Game Analysis and Hypothesis Analysis Methods of Problem Structuring Theory are used for the research and thus the author provides a new way of making accounting standards.