自然科学版 英文版
自然科学版 英文版
自然科学版 英文版
 

中南大学学报(社会科学版)
ZHONGNAN DAXUE XUEBAO(SHEHUI KEXUE BAN)

2004年02月第10卷第1期
   
本文已被:浏览2362次    下载692次   在线阅读504
文章编号:1672-3104(2004)01-0061-05
 
美国会计准则制定基础的转换及评析
 
李桂荣
 
(西安交通大学会计学院,西安,710061)
 
摘  要: 安然事件后,为提高财务报告质量,美国摒弃了多年来坚持的以规则为基础的会计准则制定模式,转而采用原则基础。分析表明,美国之所以在以前采用规则基础,有着其深刻的历史背景;而以规则为基础的会计准则存在诸多缺陷,是美国一系列会计造假案的重要根源。原则基础的会计准则制定模式因注重原则的应用和强调职业判断,有利于克服规则基础模式的缺陷;但原则基础模式也并非完美无缺,其准确实施还需要相关条件的配合。
 
关键词: 会计准则;会计准则制定;原则基础;规则基础
 
 
Appraisal on the transformation of accounting
standard-setting basis in united states
 
LI Gui-rong
 
(School of Accounting, Xi’an Jiaotong University, Xi’an 710061, China)
 
Abstract: After Enron incident, in order to improve the quality of financial reporting, the United States abandoned rule-based model for principle-based model to set accounting standards. Our analysis indicated that for United States, there were deep historical backgrounds to use rule-based model. The accounting standards based on the rules have many defects, but the principle-based model can overcome the defects produced by rule-based model, because the principle-based model stresses the application of accounting principle and the professional judgment. Nevertheless, the principle-based model has some flaws, which needs related conditions supporting for its being put into effect.
 
Key words: accounting standards; accounting standard setting; rule-based; principle-based
 
 
版权所有:《中南大学学报(社会科学版)》编辑部 
地 址:湖南省长沙市岳麓区麓山南路932号     邮编: 410083
电 话: 0731-88830141
电子邮箱: znsk@csu.edu.cn 湘ICP备09001153号