论我国会计准则制定导向选择

通过对不同导向会计准则的特点进行比较分析,结合我国现阶段的国情和会计环境,提出了目前我国的会计准则制定模式应当以原则为方向,以规则为基础的观点,并结合实际提出完善我国会计环境的建议。

In this paper,it analyzes different views of the orientation of accounting standards setting. Combined with the special circumstances of the present stage and accounting environment of China,it put forward the view that China＇ s current accounting standards setting should set on the direction of principles - oriented, the foundation of rule - oriented. And combined with the actual, it address some recommendations to improve the accounting environment of China.