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| 摘要: |
| 安然事件爆发后,美国开始重新审视会计准则的制定模式,正当理论界对"原则导向"与"规则导向"的孰优孰劣争论不休时,SEC提出了最优制定模式"目标导向".本文试图对规则导向、原则导向和目标导向的进行评析,并探悉提出目标导向的内幕.最后结合我国国情对我国会计准则制定模式的选择提出一孔之见. |
| 关键词: 会计准则 原则导向 规则导向 目标导向 |
| DOI： |
| 分类号:F233[著者标引] |
| 基金项目: |
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| On "Three Orientations" of accounting principle-made model |
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WU Xian-qin
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| Abstract: |
| After Enron Event happened,the United States began to reexamine accounting principle-made model.When theoretical circle disputes about that which is better between "principle orientation" and "rule orientation",SEC points out "objective orientation" which is an optimized model. This paper tries to make analysis and comments on rule orientation,principle orientation and objective orientation,analyzes the contents of objective orientation and gives suggestions about selection of China's accounting principle-made model based on reality. |
| Key words: accounting principle principle orientation rule orientation objective orientation |
