摘要
美国会计准则制定模式的发展变迁可以分为三个阶段:原则基础模式阶段、规则基础模式阶段和目标导向阶段。我国在会计准则制定问题上应该明确目标,重视财务会计概念体系的研究,恰当配置会计准则的制定权,做好会计准则制定中的利益协调。
American accounting standards constitutional modes has three phases,i.e.,principle-based approach,rulebased approach and objective-oriented approach.As for China's accounting standards,we should first set up accounting objectives and financial accounting conception system;then allocate properlv accounting standard constitutional rights and focus on coordination of benefits.
出处
《审计与经济研究》
北大核心
2005年第1期65-68,79,共5页
Journal of Audit & Economics
