浅论我国会计准则再造

A Brief Talk on Accounting Standard

本文主要从我国会计准则的制定过程出发,结合对美国会计准则制定基础变化的研究,揭示了以规则为基础和以原则为基础的两种准则制定基础的辩证关系,探讨了我国会计准则的导向问题,以及我国会计准则国际化的问题。

Rule guidance model enacted in the accounting standard has got cold receptions in America, whereas, principle guidance model has been gradually receipted and welcomed around the world. Each model has its own pros and cons. This article mainly talking about the reasonable accounting standard in our country.