| 我国会计准则的制定模式 |
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| 引用本文： | 吴宗荣.我国会计准则的制定模式[J].中国对外贸易(英文版),2011(6). |
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| 作者姓名： | 吴宗荣 |
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| 作者单位： | 哈尔滨市第一专科医院 |
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| 摘 要： | 在安然事件爆发后,美国开始重新审视会计准则的制定模式,并出现了从规则基础准则向原则基础准则转变的趋势.而规则基础准则和原则基础准则这两种会计准则制定模式都并非完美无缺.本文试图对规则基础准则转向原则基础准则将面临的问题进行理论层面的分析,并在此基础上,结合我国国情对我国会计规范制定模式的现实选择提出一孔之见.
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| 关 键 词： | 会计准则 制定模式 |
The constituting mode of accounting standards in China |
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| Zongrong Wu.The constituting mode of accounting standards in China[J].China's Foreign Trade,2011(6). |
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| Authors: | Zongrong Wu |
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| Institution: | Zongrong Wu |
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| Abstract: | After the outbreak of the enron events,America began to re-examine the constituting mode of accounting criterion,and has appeared the trend that changes form the principle based standards to rules based standards.The paper mainly discusses the constituting mode of accounting standards in China. |
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