| 论中国审计准则由规则导向到原则导向的转变 |
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| 引用本文： | 刘家松. 论中国审计准则由规则导向到原则导向的转变[J]. 审计与经济研究, 2006, 21(6): 28-31 |
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| 作者姓名： | 刘家松 |
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| 作者单位： | 中南财经政法大学,会计学院,湖北,武汉,430073 |
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| 摘 要： | 中国注册会计师行业整体业务素质较高而职业道德水平令人堪忧，因此，规则导向的审计准则越来越不适应注册会计师行业的发展，中国选择原则导向审计准则的时机已经成熟。本文首先对此进行了分析，随之分析了中国选择原则导向审计准则的重要意义。最后提出原则导向审计准则的主要内容。
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| 关 键 词： | 审计准则 会计准则 规则导向 原则导向 |
| 文章编号： | 1004-4833(2006)06-0028-04 |
| 收稿时间： | 2006-09-04 |
| 修稿时间： | 2006-10-17 |
China Auditing Standard Transforming from Rule-based to Principle-based |
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| LIU Jia-song. China Auditing Standard Transforming from Rule-based to Principle-based[J]. , 2006, 21(6): 28-31 |
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| Authors: | LIU Jia-song |
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| Affiliation: | School of Accounting, Zhongnan University of Finance and Law, Wuhan 430074, China |
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| Abstract: | The current problem with China CPA trade is the quality of its personnel with high professional ability but low moral character, which makes rule-based auditing standard unsuitable to CPA trade. The time for applying the principle-based auditing standard is ripe. This paper analyses the application of the principle-based auditing standard and its significance of adapting principle-based auditing standard in China. |
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| Keywords: | auditing standard accounting standard principle-based rule-based |
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