| 对会计准则制定模式"三分法"的思考 |
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| 引用本文： | 吴仙琴. 对会计准则制定模式"三分法"的思考[J]. 重庆商学院学报, 2006, 16(5): 75-78 |
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| 作者姓名： | 吴仙琴 |
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| 作者单位： | 浙江财经学院会计学院,浙江杭州310018 |
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| 摘 要： | 安然事件爆发后,美国开始重新审视会计准则的制定模式,正当理论界对"原则导向"与"规则导向"的孰优孰劣争论不休时,SEC提出了最优制定模式"目标导向".本文试图对规则导向、原则导向和目标导向的进行评析,并探悉提出目标导向的内幕.最后结合我国国情对我国会计准则制定模式的选择提出一孔之见.
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| 关 键 词： | 会计准则 原则导向 规则导向 目标导向 |
| 文章编号： | 1008-6439(2006)05-0075-04 |
| 收稿时间： | 2006-04-26 |
| 修稿时间： | 2006-04-26 |
On "Three Orientations" of accounting principle-made model |
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| WU Xian-qin. On "Three Orientations" of accounting principle-made model[J]. Journal of Chongqing Institute of Commerce, 2006, 16(5): 75-78 |
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| Authors: | WU Xian-qin |
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| Affiliation: | Accounting School, Zhejiang University of Finance and Economics, Zhejiang Hangzhou 310018, China |
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| Abstract: | After Enron Event happened,the United States began to reexamine accounting principle-made model.When theoretical circle disputes about that which is better between "principle orientation" and "rule orientation",SEC points out "objective orientation" which is an optimized model. This paper tries to make analysis and comments on rule orientation,principle orientation and objective orientation,analyzes the contents of objective orientation and gives suggestions about selection of China's accounting principle-made model based on reality. |
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| Keywords: | accounting principle principle orientation rule orientation objective orientation |
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