论会计准则的制定导向问题

On the Orientation of Making Accounting Norms

安然事件的爆发引起了关于会计准则导向的讨论。从美国会计准则制定机构变更的原因出发,分析原则导向和规则导向的优缺点,说明会计准则制定导向的选择对于高质量会计准则有诸多影响。提出我国不能采用原则导向而采用目标导向的原因,并设计了我国建设目标导向会计准则应采用的具体方法。

Anran incident results in heated discussions on the orientation of accounting norms. The advantages and disadvantages of the principle orientation and rule orientation are analyzed due to the changes of the American institutions making the accounting principles. This illustrates that the choice of accounting norms making exerts influences on the high quality accounting norms. The article puts forward the reasons why we cannot adopt the principle orientation, and works out a set of specific methods to set up objective orientation for accounting norms in China.