摘要
安然事件的爆发及其后一系列事件的发生,对后安然时代的会计准则制定产生了深远的影响。笔者从会计准则制定模式、高质量会计准则以及会计准则国际化三个方面论述了后安然时代我国会计准则的制定。从世界范围看,后安然时代的会计准则制定模式将是原则导向与规则导向并重,高质量与国际化将是会计准则发展的必然趋势。而我国会计准则的制定,应该既要符合国际发展趋势,又要考虑本国的实际国情。
The occurrence of Enron scandal and a series of following incidents has a profound influence on accounting standard setting at post-Enron era. Here the author talks about the setting of accounting standard from three aspects, that is the setting model of accounting standard, the requirement of high quality and internationalization of accounting standard. Viewing from the range of the world, the setting model of accounting standard. Will be both principle-based and rule-based, at the same time setting high quality and internationalized accounting standard becomes an inevitable trend in the development of accounting standard. As for China's accounting standard setting, it should not only accord with international developing trend but also consider China's reality.
