美国会计准则制定基础的转换及评析

Appraisal on the Transformation of Accounting StandardSetting Basis in the United States

安然事件后,为提高财务报告质量,美国摒弃了多年来坚持的以规则为基础的会计准则制定模式,转而采用以原则为基础的会计准则制定模式。以规则为基础的会计准则存在诸多缺陷,是美国一系列会计造假案的重要根源,而以原则为基础的会计准则制定模式因注重原则的应用和强调职业判断,有利于克服规则基础模式的缺陷。但原则基础模式也并非完美无缺,其实施还需要相关条件的配合。

After Enron scandal, in order to improve the quality of financial reporting, the United States replaced rulebased model for principlebased model to set accounting standards. The accounting standards based on the rules have many defects, but the principlebased model can overcome the defects brought about by rulebased model because the principlebased model stresses the application of accounting principle and the professional judgment.So the principlebased model have some flaws too, it needs related conditions in which its objectives could be realized.