| 美国会计准则制定模式变迁的理性思考 |
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| 引用本文： | 江金锁. 美国会计准则制定模式变迁的理性思考[J]. 河北经贸大学学报, 2005, 26(1): 68-72 |
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| 作者姓名： | 江金锁 |
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| 作者单位： | 广东金融学院,会计系,广东,广州,510521 |
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| 摘 要： | 美国会计准则制定模式经历了原则基础模式阶段、规则基础模式阶段和目标导向阶段。我国在会计准则制定问题上也应该明确目标,重视财务会计概念体系的研究,恰当配置会计准则的制定权,做好会计准则制定中的利益协调。
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| 关 键 词： | 经济后果论 原则基础 规则基础 目标导向 |
| 文章编号： | 1007-2101(2005)01-0068-05 |
| 修稿时间： | 2004-10-18 |
Theoretical Reflections on Evolution of American''''s Approaches to Formulating Financial Accounting Standards |
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| Abstract: | The formulation mode of American Financial Accounting Standards has experienced three stages:principle-based approach, rule-based approach and objective-oriented approach. The formulation of accounting standards in China also has to be equipped with a clear goal,pay due attention to research on financial accounting concept system,properly allocate the power of formulating financial accounting standards and finally harmonize the interests of various parties in formulating the standards. |
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| Keywords: | economic consequenlism principle-based approach rule-based approach objective-oriented approach |
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