会计准则制定:以原则为基础还是以规则为基础

Accounting Standard Setting: Rule-based or Principle-based?

会计准则按其制定基础的不同,分为以基本原则为基础(principles-based)的会计准则体系和以具体规则为基础(rule-based)的会计准则体系。前者以国际会计准则和英国的会计准则为代表,后者以美国的会计准则为代表。美国一系列财务造假案件的爆发,引发了会计界对两种基础孰优孰劣的争论。本文从财务会计的根本目标出发,对两种基础的利弊进行分析,并结合美国最新改革动向,对我国会计准则的制定究竟应采用何种基础作了一些探讨。

According to different setting basis, accounting standards can be classified into two categories: those based on principles and those on rules. The former is represented by international accounting standards and UK accounting standards, the latter is represented by US GAAP. The occurrence of a series of financial frauds leads to an increasing argument about whichever is better. Based on the fundamental objectives of financial accounting and reforming trends in the United States, this paper analyses the above arguments and explores some questions such as which basis should be selected by our country, etc.