国际会计准则制定导向的理性分析

Rational Analysis on the Orientation of Setting International Accounting Standard

随着会计国际化趋势的增强,会计准则国际协调已成为当今会计理论界讨论的热点。探讨国际会计准则的制定导向或制定模式可以为协调各国会计准则提供理论依据。论文探讨国际会计准则制定导向及其影响因素,以期对中国会计准则制定导向原则导向和规则导向的理性选择有借鉴意义。

With the enhancement of accounting internationalized trend, international harmonization of accounting standards has become one of the focuscs of discussion in the accounting profession. The author believes that it is necessary to deal with the orientation or model of the standards, and that it can supply the theoretical basis in the course of international harmonization of accounting standards. On the basis of discussing the orientation of international accounting standard with rational analysis on influential factors, the paper could help the orientation of Chinese accounting standard setting in making a rational choice between principle - based and rule - based options.