| 美国规则基础会计准则制订模式成因探析——基于会计双重属性的思考 |
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| 引用本文： | 陈秧秧.美国规则基础会计准则制订模式成因探析——基于会计双重属性的思考[J].财会通讯,2004(16). |
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| 作者姓名： | 陈秧秧 |
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| 作者单位： | 厦门大学管理学院 福建 |
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| 摘 要： | 本文以近年来发生于美国的一系列重大公司财务舞弊事件为背景,从会计的双重属性及会计准则性质的角度,对美国现行会计准则体系过于规则基础的成因进行探讨,并对我国会计准则制订提出若干建议。
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| 关 键 词： | 会计准则 规则基础 技术属性 经济后果 |
Causes Inducing Rules-Based Approach to Accounting Standard Setting of U.S. Financial Reporting System: In View of Dual Attributes of Accounting |
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| Chen Yangyang.Causes Inducing Rules-Based Approach to Accounting Standard Setting of U.S. Financial Reporting System: In View of Dual Attributes of Accounting[J].Communication of Finance and Accounting,2004(16). |
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| Authors: | Chen Yangyang |
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| Abstract: | In this article, the author tries to find out the causes that induce the rules-based approach to accounting standard setting of U.S. financial reporting system, which has been put into a big discussion nowadays due to recent corporate financial scandals happened in U.S., from the view of the dual attributes of accounting and the nature of accounting standards. The author also lists some advice to domestic accounting standard setting. |
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| Keywords: | Accounting Standard Rules-Based Approach Dual Attributes of Accounting |
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