金融工具会计准则制定模式的探讨

随着经济的发展,公司企业经营模式多样化,投资人对会计信息的要求随之改变。会计准则作为会计实务的理论指导,必然在制定过程中发生变化。会计准则的制定模式分为原则导向和规则导向,这两种导向制定的会计准则有很大差异。长期以来,会计准则制定过程中尽管出现各种各样的争论,但规则导向和原则导向之争,只是安然事件之后出现的,并随着"萨班斯-奥克斯利法案"(SarbanesOxleyActof2002)的出台而引起实务界和学术界的普遍关注。本文通过比较原则导向和规则导向的概念、差异,得出两种导向制定模式下会计准则的优缺点;并分析国内外金融工具会计准则制定模式,从而对我国金融工具会计准则的制定模式进行评价并提出建议。

Probing into financial accounting rule's formulation mode

With the development of the economy, the corporate business model diversification, investors’ requirements about the accounting information change. Accounting standards as the theoretical guidance of accounting practices,it is the inevitable course of formulating the change. Accounting standards developed into model-oriented principles and rules-oriented, From this two-oriented development of accounting standards differ greatly. For a long time, although there are all kinds of controversy during the process of accounting standards setting, the rules and principles guiding direction struggle Enron only after the incident, and as ＂Sarbanes-Oxley Act＂（Sarbanes Oxley Act of 2002） arising from the introduction of practical and academic circles concerned. Therefore, this paper by comparing the derivative concept, difference about the rules and principles guiding, draws the advantages and disadvantages under two-oriented development model.and analyse the model between the Chinese accounting standards of financial tools and the foreign ones,in oeder to judge the model of Chinese accounting standards of financial tools and give some adivices.