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。
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 orientation of Chinese accounting standards is a rule-based model.
出处
《北京工商大学学报（社会科学版）》
CSSCI
北大核心
2011年第3期1-6,共6页
JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES
关键词
会计准则制定导向
原则导向
规则导向
establishing orientation of accounting standards
principle-based model
rule-based model
