浅论会计准则的制定模式被引量：2

A Tentative Discussion on the Formulating Model of Accounting Norms

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摘要在安然事件爆发后,美国开始重新审视会计准则的制定模式,并出现了从规则基础准则向原则基础准则转变的趋势。而规则基础准则和原则基础准则这两种会计准则制定模式都并非完美无缺。本文试图对规则基础准则转向原则基础准则将面临的问题进行理论层面的分析,并在此基础上,结合我国国情对我国会计规范制定模式的现实选择提出一孔之见。

作者杨绮

机构地区厦门大学会计发展研究中心

出处《财经问题研究》 CSSCI 北大核心 2004年第4期93-96,共4页 Research On Financial and Economic Issues

关键词会计准则制定模式规则基础原则基础

分类号 F233 [经济管理—会计学]

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参考文献14

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