浅析会计准则的制定模式——规则导向才是发展趋势

Setting Model of Accounting Standards -Rules orientation is the development trend

会计准则制定模式是会计理论研究的重点之一。通过国内、国外相应事例，对会计准则制定的原则性导向和规则性导向进行对比研究，认为规则性导向优于原则性导向，是准则制定模式的发展趋势，也是会计界的努力方向。

The author clarifies that setting model of accounting standards is one of the focuses of accounting theoretical research. By comparing the principle - oriented model and rule - oriented model of the accounting standards setting based on the domestic and foreign examples, the author believes that rules orientation, which is superior to the principle - oriented model, will be the development trend of standards setting model, and also the objective of a struggle for the accounting profession.