摘要
对规则导向与原则导向制定模式进行了分析,根据我国现阶段的特殊国情和会计环境,提出了我国目前的会计准则制定模式应以规则导向为基础、原则导向为发展方向的观点,并对改善我国的会计环境提出了一些建议。
Analysis the development model of rule-oriented and principles-oriented,based the special conditions of China and the accounting environment,put forward that our current accounting standard-setting should based on rules-oriented approach and the direction of principles-based view,giving recommendations on improving China＇s accounting environment.
出处
《科教文汇》
2011年第6期52-53,共2页
Journal of Science and Education
关键词
原则导向
规则导向
会计环境
特殊国情
rule-oriented
principles-oriented
accounting environment
special conditions
