| 浅谈会计准则制定模式的原则导向与规则导向 |
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| 引用本文： | 李建春,邱明明. 浅谈会计准则制定模式的原则导向与规则导向[J]. 安徽工业大学学报(社会科学版), 2006, 23(1): 83-84 |
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| 作者姓名： | 李建春 邱明明 |
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| 作者单位： | 安徽工业大学,管理学院,安徽,马鞍山,243002 |
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| 摘 要： | 会计准则可分为原则导向的会计准则和规则导向的会计准则两种。基于我国当前国情,宜主要采用规则导向的会计准则制定模式。
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| 关 键 词： | 会计准则 原则导向 规则导向 |
| 文章编号： | 1671-9247(2006)01-0083-02 |
| 修稿时间： | 2005-07-14 |
On Principle-based and Rules-based in the Formulating Mode of Accounting Norm |
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| LI Jian-chun,QIU Ming-ming. On Principle-based and Rules-based in the Formulating Mode of Accounting Norm[J]. , 2006, 23(1): 83-84 |
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| Authors: | LI Jian-chun QIU Ming-ming |
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| Abstract: | Accounting Norms can be divided into two kinds: one is principle-based;the other is rules-based.According to the present situation in our country,rules-based formulating mode should be adopted. |
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| Keywords: | accounting norm principle-based rules-based |
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