| 会计准则制定导向权变观的内涵及权变因素分析 |
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| 引用本文： | 谢获宝,刘波罗.会计准则制定导向权变观的内涵及权变因素分析[J].财会通讯,2008(10):3-7. |
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| 作者姓名： | 谢获宝 刘波罗 |
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| 作者单位： | 武汉大学经济与管理学院,湖北武汉430072 |
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| 摘 要： | 本文在剖析会计准则制定的原则导向观和规则导向观基础上，为了解决可操作性问题，考虑到各个国家或地区间环境的差异，提出了会计准则制定导向的权变观，并从会计准则制定导向权变观的内涵出发，分析了各种环境权变因素对会计准则制定导向选择的作用机理。
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| 关 键 词： | 准则制定 权变观 会计环境 |
Contingency Theory and Relevant Factors about the Base of Accounting Standard Setting |
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| Xie Huobao Liu Boluo.Contingency Theory and Relevant Factors about the Base of Accounting Standard Setting[J].Communication of Finance and Accounting,2008(10):3-7. |
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| Authors: | Xie Huobao Liu Boluo |
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| Institution: | Xie Huobao Liu Boluo (Economic , Managememt School,Wuhan University,Wuhan,Hubei 430072) |
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| Abstract: | After analyzing the principle-based and rules-based of the accounting standards setting, this paper , considering the environmental differences among countries or areas, proposed contingency approach to the base of accounting standard setting in order to solve the feasibility problem. This paper analyzed the connotation of contingency theory about the base of accounting standard setting and the mechanism of action of relevant factors to the option of the base of accounting standard setting. |
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| Keywords: | Accounting Standard Setting Contingency Theory Accounting Environment |
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