浅谈会计准则制定的原则导向与规则导向

A Brief Talk on Principle Guidance & Rule Guidance Enacted in the Accounting Standard

会计准则制定的规则导向模式在美国受到了冷遇,原则导向模式却逐步在全世界范围得到广泛欢迎,两种模式之间各有优缺点,理性的选择应该是原则与规则的有机结合。

Rule guidance modle enacted in the accounting standard has got cold receptions in America,whereas,principle guidance modle has been gradually recepted and welcomed around the world.Each model has its own pros and cons.The reasonable choise should be an organic connection between the principle and rule.