| 我国会计准则制定导向研究 |
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| 引用本文： | 李玉环.我国会计准则制定导向研究[J].北京工商大学学报(社会科学版),2011,26(3):1-6. |
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| 作者姓名： | 李玉环 |
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| 作者单位： | 财政部会计司,北京,100820 |
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| 摘 要： | 安然事件引发了会计准则制定导向的大讨论,时隔十年,人们对这一问题的思考也趋于理性。会计准则制定导向主要有以国际会计准则为代表的原则导向和以美国财务会计准则为代表的规则导向两种模式,而我国的会计历史与现状决定了我国的会计准则制定模式是规则导向模式。
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| 关 键 词： | 会计准则制定导向 原则导向 规则导向 |
Research on the Establishing Orientation for Chinese Accounting Standards |
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| Li Yu-huan.Research on the Establishing Orientation for Chinese Accounting Standards[J].Journal of Beijing Technology and Business University:Social Science,2011,26(3):1-6. |
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| Authors: | Li Yu-huan |
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| Institution: | Li Yu-huan(Department of Accounting,Ministry of Finance,P.R.C.,Beijing 100820,China) |
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| Abstract: | The Enron events triggered a big discussion about the establishing orientation of accounting standards.Ten years later,discussions about this issue tend to be rational.There are two models about the establishing orientation of accounting standards: the principle-based model with International Accounting Standards as a representative and the rule-based model with Financial Accounting Standards as a representative.Both the accounting history and present situation in China determine that the establishing orien... |
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| Keywords: | establishing orientation of accounting standards principle-based model rule-based model |
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