| 我国会计准则制定模式——规则导向还是原则导向 |
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| 引用本文： | 林姿.我国会计准则制定模式——规则导向还是原则导向[J].科教文汇,2011(6):52-53. |
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| 作者姓名： | 林姿 |
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| 作者单位： | 福建经济学校,福建·福州,350003 |
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| 摘 要： | 对规则导向与原则导向制定模式进行了分析,根据我国现阶段的特殊国情和会计环境,提出了我国目前的会计准则制定模式应以规则导向为基础、原则导向为发展方向的观点,并对改善我国的会计环境提出了一些建议。
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| 关 键 词： | 原则导向 规则导向 会计环境 特殊国情 |
Model of China's Accounting Standards Setting: Ruleoriented or Principles-oriented |
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| Authors: | Lin Zi |
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| Institution: | Lin Zi Fujian Economic School,350003,Fuzhou,Fujian,China |
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| Abstract: | Analysis the development model of rule-oriented and principles-oriented,based the special conditions of China and the accounting environment,put forward that our current accounting standard-setting should based on rules-oriented approach and the direction of principles-based view,giving recommendations on improving China＇s accounting environment. |
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| Keywords: | rule-oriented principles-oriented accounting environment special conditions |
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