论会计准则制定导向的选择

会计准则制定导向问题是一个令人难以抉择的问题。本文在对现有几种会计准则制定导向观的分析中获得准则制定导向选择的恰当观点。笔者认为,具体的会计环境是准则制定导向选择的约束条件。随着约束条件的变化,准则制定导向的偏重点必然需要一定幅度的调整以适应环境的变化。我国会计准则的制定应该仍然以原则为指导,以规则为基础,从而制定出符合我国国情的高质量会计准则。

A Discussion on The Direction' s Selection of Accounting Standard Setting

It' s a difficult problem to choose a proper direction for accounting standard setting This paper is trying to draw a proper direction from the current interrelated standpoints. To the author, the particular accounting environment are ( is ) the subject of the direction's se lection of accounting standard setting. The equilibrium-point between rules-based and principles-based of accounting standard setting should have a change for adapting to the change of subject In china, accounting standard setting should keep that rules as base and principles as direction. Then we would get high quality accounting standard.