美国目标导向会计准则制定体系的认识与思考

目标导向会计准则是美国SEC提出的一种有别于规则基础与纯原则基础的新的准则模式。该模式以目标导向为基础,强调每一会计准则的具体目标,避免了规则基础与纯原则基础准则的缺点,是一种比较理想或最佳的原则基础准则体系。但全面推行目标导向准则还存在一系列尚待解决的难题。我国今后在准则制定中应充分考虑目标导向准则制定体系的发展趋势。

The Cognition and Consideration of the Objectives-Oriented Approach to U.S. Accounting Standard Setting

Objectives-oriented accounting standard is a new standard mode differs from rules-based standard and pure principles-based standard, which was brought forward by U.S SEC. The mode is based on the objectives-oriented, emphasizes the detailed objective of every accounting standard, avoids the shortcomings of the rules-based standard and pure principles-based standard, is a very good or most perfect system of principles-based standard. But there's still many problems need to be solved. Sufficient thoughts on the development trend of the objectives-oriented standard should be made when setting accounting standards in our country.