摘要
通过回顾美国会计准则模式由原则到规则再到原则导向的发展历程,指出原则导向的会计准则模式是大势所趋。但具体到特定国家的特定时期,会计准则模式应该与一国的国情有机结合起来,无论"原则导向"还是"规则导向",只要契合于其赖以存在的会计环境,都是合适的。
Through a retrospection of America's development in accounting standard, the article argues the trend of Principle-based Approach, while pointing out that the accounting standard in one country should be suitable for its economic situation. Any approach, rule-based or principle-based, is appropriate, if it is compatible to its accounting context.
出处
《经济经纬》
北大核心
2004年第2期77-79,共3页
Economic Survey
关键词
准则模式
原则导向
规则导向
目标导向
accounting standard
rule-based
principle-based
Objective-oriented
