| 美国会计规范理论与实践发展综述 |
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| 引用本文： | 王金圣,沈振宇.美国会计规范理论与实践发展综述[J].财贸研究,2006,17(4):123-127. |
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| 作者姓名： | 王金圣 沈振宇 |
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| 作者单位： | 1. 浙江万里学院,商学院,浙江,宁波,315100
2. 上海财经大学,会计与财务研究院,上海,200433 |
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| 摘 要： | 美国会计规范曾被认为是最具体、最完善的。安然案发后,世界各国都在反思美国会计规范,普遍认为美国应放弃规则性的会计准则,改为原则性的会计准则。本文就美国会计规范理论的发展与实践来探究会计规范的制定应将原则性规范和规则性规范有机地结合起来,这对我国当前会计准则制定有重要的借鉴意义。
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| 关 键 词： | 会计规范 会计准则 原则性规范 规则性规范 |
| 收稿时间： | 2006-03-12 |
| 修稿时间： | 2006-03-12 |
Summarization on Development of the Theory and Practice of Accounting Regulation in America |
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| WANG Jin-sheng,SHENG Zhen-yu.Summarization on Development of the Theory and Practice of Accounting Regulation in America[J].Finance and Trade Research,2006,17(4):123-127. |
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| Authors: | WANG Jin-sheng SHENG Zhen-yu |
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| Institution: | 1. Business School, Zhejiang Wanli University, Ningbo 315100; 2. Institute of Accounting and Finance, Shanghai University of Finance and Economics, Shanghai 200433 |
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| Abstract: | After Enron, accounting regulations are reviewed all over the world. People all believe that U.S. should abandon the current allegedly rules system in favor of a principles system. This paper discusses the history of theories and practices of accounting regulation in America and finds that setting accounting regulation must combine principles and rules. It also points out the enlightenment to China's accounting regulations. |
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| Keywords: | accounting regulation accounting standards principles rules |
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