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。
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 .
出处
《重庆工商大学学报（西部论坛）》
2006年第5期75-78,共4页
Journal of Chongqing Technology and Business University:West Forum
关键词
会计准则
原则导向
规则导向
目标导向
accounting principle
principle orientation
rule orientation
objective orientation
