重庆工商大学学报：西部论坛
重慶工商大學學報：西部論罈
중경공상대학학보：서부론단
Journal of Chongqing Technology and Business University:West Forum
2006年
5期
75~78
,共null页
会计准则 原则导向 规则导向 目标导向
會計準則 原則導嚮 規則導嚮 目標導嚮
회계준칙 원칙도향 규칙도향 목표도향
accounting principle; principle orientation; rule orientation; objective orientation
安然事件爆发后，美国开始重新审视会计准则的制定模式，正当理论界对“原则导向”与“规则导向”的孰优孰劣争论不休时，SEC提出了最优制定模式“目标导向”。本文试图对规则导向、原则导向和目标导向的进行评析，并探悉提出目标导向的内幕。最后结合我国国情对我国会计准则制定模式的选择提出一孔之见。
安然事件爆髮後，美國開始重新審視會計準則的製定模式，正噹理論界對“原則導嚮”與“規則導嚮”的孰優孰劣爭論不休時，SEC提齣瞭最優製定模式“目標導嚮”。本文試圖對規則導嚮、原則導嚮和目標導嚮的進行評析，併探悉提齣目標導嚮的內幕。最後結閤我國國情對我國會計準則製定模式的選擇提齣一孔之見。
안연사건폭발후，미국개시중신심시회계준칙적제정모식，정당이론계대“원칙도향”여“규칙도향”적숙우숙렬쟁론불휴시，SEC제출료최우제정모식“목표도향”。본문시도대규칙도향、원칙도향화목표도향적진행평석，병탐실제출목표도향적내막。최후결합아국국정대아국회계준칙제정모식적선택제출일공지견。
After Enron Event happened, the United States began to reexamine accounting principle - made model. When theoretical circle disputes about that which is better between ＂principle orientation＂ and ＂rule orientation＂, SEC points out ＂objective orientation＂ which is an optimized model. This paper tries to make analysis and comments on rule orientation, principle orientation and objective orientation, analyzes the contents of objective orientation and gives suggestions about selection of China＇s accounting principle - made model based on reality .
