基于会计环境特征的会计准则制定导向选择

近年来,我国的会计准则建设取得了巨大成就,以2006年颁布的新的企业会计准则为标志,我国的会计准则已初步与国际会计接轨。新会计准则执行一年来,其效果受到理论与实务界的普遍关注,又一次兴起了对会计准则的制定导向的讨论,它既是一个理论问题又是一个实践问题,如何选择合理的会计准则导向,不仅关系到会计准则的质量,而且直接关系到会计准则的推广应用。笔者在对我国会计环境特征进行实际调查的基础上,提出了选择会计准则制定导向,必须充分考虑我国的会计环境特征,进而提出了应采用规则导向基础上的原则导向的观点。

How to choose the guide of constituting accounting standards on the basis of accounting environmental characteristics

In recent years, the construction of China's accounting standards has made tremendous achievements in 2006 promulgated new enterprise accounting standards as the cornerstone. Chinese accounting standards has preliminarily converged with international. How to make the accounting standards is not only a theoretical problem but also a practical problem. How to choose reasonable accounting standards orientation is not only related to the quality of accounting standards but also have a direct bearing on the promotion and application of accounting standards. On the basis of survey the author putted forward that when we choose the accounting standards we must fully consider China's accounting environmental characteristics. At the same time the author further putted forward perspective that we should adopt the principle-oriented on the basis of the rule-oriented.