| 陈燕.基于会计职业判断的会计准则制定模式的现实选择[J].,2004,5(1):22-24 |
| 基于会计职业判断的会计准则制定模式的现实选择 |
| The Nowadays Option of Accounting Standard Stipulation Mode Based on Professional Judgment |
| 修订日期：2003-11-16 |
| DOI： |
| 中文关键词: 会计准则制定模式,会计职业判断,原则导向,规则导向 |
| English Keywords:accounting standard stipulation mode,accounting professional judgment,rule-based,principle-based |
| Fund Project: |
| CHEN Yan |
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| 摘要点击次数: 810 |
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| 中文摘要: |
| 安然事件爆发后 ,美国规则导向的会计准则受到了人们普遍的质疑 ,会计界也发起了一场原则导向和规则导向孰优孰劣之争。文章在对两种准则制定模式利弊分析的基础上 ,指出高质量的会计职业判断是原则导向会计准则有效实施的前提。并从会计职业判断的视角提出原则导向是会计准则的发展方向 ,但我国现阶段应采取的会计准则制定模式应是两者并重。 |
| English Summary: |
| After ANRON incident, American rule-based accounting standard was doubted by public and aroused an argumentation between rule-based and principle-based standards. This essay pointed out that a high-quality accounting professional judgment was the preliminary condition of the efficient conduction of principle-based accounting standard based on analyzing their advantages and disadvantages. It also put forward the direction of its development But the accounting stipulation mode in our country nowadays should focus on both. |
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