会计准则制定导向:权变观

会计准则制定导向是会计理论研究的新课题。本文提出了会计准则制定导向权变观,这一观点旨在有机结合原则导向与规则导向的优点和规避其缺点。文章首先分析了权变观的定义、特征,并将其与现有的会计准则制定导向进行比较分析。最后就权变观对我国会计准则制定的适用性进行分析,并提出了完善的建议。

The Base of Accounting Standard Setting:Suitable-Oriented

The base of accounting standard is a new topic of accounting theory. This paper puts forward a new base of accounting standard setting: suitable-oriented. Suitable-oriented combines the advantage of principles-based and rules-based, avoids the disadvantage of them. The author analyses the definition and characters of suitable-oriented, then compares suitable-oriented with the existed bases of accounting standard setting. At last, the author analyses the applicability of suitable-oriented to Chinese accounting standard setting, then brings forward some suggestions.