| 会计准则导向背后的两种学说 |
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| 引用本文： | 王珂珂,梁维坤. 会计准则导向背后的两种学说[J]. 山东工商学院学报, 2005, 19(4): 79-84 |
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| 作者姓名： | 王珂珂 梁维坤 |
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| 作者单位： | 1. 复旦大学,管理学院会计系,上海,200433
2. 烟台大学,后勤服务公司,山东,烟台,264005 |
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| 摘 要： | 从我国会计准则制定现实可以看到,我国的准则制定从一开始就受到经济后果学说实质上的支配,其实际是遵行规则导向。通过对会计准则的两种学说“会计技术观学说”和“经济后果学说”进行分析,对我国会计准则的制定提出了具体建议。
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| 关 键 词： | 会计技术观 经济后果 会计准则 原则导向 规则导向 |
| 文章编号： | 1672-5956（2005）04-0079-06 |
| 收稿时间： | 2005-01-21 |
| 修稿时间： | 2005-01-21 |
Two Kinds of Theories Underlying the Orientation of the Accounting Standard |
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| WANG Ke-ke,LIANG Wei-kun. Two Kinds of Theories Underlying the Orientation of the Accounting Standard[J]. Journal of Shandong Institute of Business and Technology, 2005, 19(4): 79-84 |
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| Authors: | WANG Ke-ke LIANG Wei-kun |
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| Abstract: | In China the rule making are predominated by the economic consequence theory at the very start to obey the Rules-based viewpoint. This paper tries to analyze these two theories to understand the orientations deeply, and with the analysis above to find out the theoretical basis of the rule-making of our country. |
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| Keywords: | technical view of accounting economic consequence accounting standard principlebased orientation rules-based orientation |
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