新会计准则体系制定模式导向的透视

The Development of New Accounting Standards System Model-oriented Perspective

新会计准则体系的颁布被认为是我国会计史上的里程碑,如何使广大会计执业者全面理解新准则的内涵以实现对新规范的严格遵循和精准应用是新准则成功实施的必备条件。本文认为,如何理解"国际趋同"和"中国特色"是把握关键新准则精髓的关键,而理解这两者的关键又必须从准则产生的源头--制定会计准则时所采用的目标导向开展理论上的阐述,才能正本清源,因此,本文采用规则导向和原则导向的视角,通过分析对比两种导向模式的优劣,得出了在现阶段,我国必须实施坚持以原则导向为主,辅之于规则导向的会计准则混合制定模式,同时,时刻关注实施新准则约束条件的变化,适时调整两者的结构,并努力改善相关约束条件的制约,新的会计准则体系才能发挥应有的功用和效能的结论。

Promulgation of new accounting standards system is considered a milestone in the history of accounting, how to make a comprehensive understanding of the general accounting practitioners, meaning the new guidelines in order to achieve strict compliance with the new norms and guidelines for accurate application of the new prerequisite for successful implementation. This paper argues that the interpretation of ＂international convergence＂ and ＂Chinese characteristics＂ is the key to grasp the essence of the key new standards, but the key to further understanding of these two criteria must be generated from the source - to set accounting standards to be adopted to carry out goal-oriented theory elaborated on in order to get to the root, therefore, this paper adopts the rules and principles of guidance-oriented perspective, by analyzing and comparing the pros and cons of two guided modes, obtained at the present stage, China must adhere to the principles of the implementation-oriented, complemented by rules-oriented accounting standards developed mixed mode, while always concerned about the constraints to implement the new standards change, adjust the structure of the two, and efforts to improve the relevant constraint conditions, the new accounting standards system to achieve the desired function and performance conclusions.