美国“目标导向”会计准则制定模式的思考与启示

The thinking and enlightenment of U.S. objectives-oriented standards setting process

随着安然、世通等一系列财务舞弊事件的爆发,美国"规则导向"会计准则制定模式遭到人们的普遍质疑。从"目标导向"概念的提出入手,论述"目标导向"的含义、特点,并在比较"规则导向"和"原则导向"基础上,分析评价"目标导向"准则制定模式的优缺点,最后阐述其对我国的借鉴意义。

With the breakout of a series of financial fraud, such as Enron, WorldCom and so on, American principles-based standard setting process suffers widespread suspicion. This article start from the concept of objectives-oriented, and describe its meaning and characteristics, then analysis the advantages and disadvantages about objectives-oriented standards on the basis of comparing rule-based and principles-based, at last, set its reference to our country.