会计准则制定方法的变迁与选择

规则基础和原则基础的会计准则各有其优点,也有其局限性,美国的会计准则既不是完全原则基础的,也不是绝对规则基础的,而是多种准则制定方法的混合产物。一项理想的会计准则必须要以内在一致的概念框架为基础,把财务会计的目标放在首位,平衡会计信息的各项质量特征,并且要能反映经济现实、中立、无偏。目标导向-原则基础的会计准则是目前比较理想的准则。

Evolution And Choice Of Making Methods Of Accounting Standards

Both Principles-based standards and Rules-based standards have disadvantages,each has disadvantages.The accounting standards of US are not absolutely principles-based or rules-based.An ideal accounting standards must be internal consistent on conceptual framework,and objectives-oriented.It must also disclose the economic substance and trade-off the characteristics of the accounting information.