美国会计准则制定基础的转换及评析

安然事件后,为提高财务报告质量,美国摒弃了多年来坚持的以规则为基础的会计准则制定模式,转而采用原则基础.分析表明,美国之所以在以前采用规则基础,有着其深刻的历史背景;而以规则为基础的会计准则存在诸多缺陷,是美国一系列会计造假案的重要根源.原则基础的会计准则制定模式因注重原则的应用和强调职业判断,有利于克服规则基础模式的缺陷;但原则基础模式也并非完美无缺,其准确实施还需要相关条件的配合.

Appraisal on the transformation of accounting standard-setting basis in united states

After Enron incident, in order to improve the quality of financial reporting, the United States abandoned rule-based model for principle-based model to set accounting standards. Our analysis indicated that for United States, there were deep historical backgrounds to use rule-based model. The accounting standards based on the rules have many defects, but the principle-based model can overcome the defects produced by rule-based model, because the principle-based model stresses the application of accounting principle and the professional judgment. Nevertheless, the principle-based model has some flaws, which needs related conditions supporting for its being put into effect.