美国会计准则制定方法的哲学思考

美国公认会计原则采用了多种制定方法,包括以原则为基础和以规则为基础等方法。哲学思想作为人类智慧的结晶,不可避免地会影响准则制定者的思维方式,从而在各种准则制定方法中得到反映。本文尝试对蕴含在会计准则制定方法中的哲学思想进行分析,并结合西方哲学研究的新发展,试图从总体上把握会计准则制定方法的发展方向。

Some Philosophical Analysis on the Approaches of Accounting Standards Setting in the United States

The U.S. GAAP has adopted many approaches of accounting standards setting, such as the Principles-Based approach and the Rules-Based approach ,and etc. Regarded as the crystallization of human intelligence, philosophy can influence the thinking mode of setters inevitably, and is reflected in the approaches of accounting standards setting. This paper analyzes the philosophy theorem contained by the approaches of accounting standards setting. Based on the new developments of western contemporary philosophy, we try to find the general direction of development of the approaches of accounting standards setting.