会计准则导向选择研究修改完成.docxVIP

PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT 6 会计准则制定导向选择研究 摘要：近几年，我国的会计准则建设得到了巨大的发展，并以国家的会计相接轨，在新会计准则执行之后，其作用也让理论与实务界的学者时刻关注，其也将会计准则制作导向的讨论推向高潮。由于原则导向会计准则在我国应用的时机不太成熟，我国需要在坚持规则导向会计准则的基础上，对当今的会计准则进行完善，逐渐实现我国会计准则从规则导向转变为原则导向。安然与世通等一系列的财务事件的出现让人们不得不对会计准则制定导向进行全面的深思，现有的不同会计准则制定导向有着各自的优势与劣势，同时影响准则制定导向的要素很多，所以在选择的过程中需要全方位的对其进行分析。会计准则制定导向的选择一直都是全球各国准则制定组织所关心的主要问题，可是，什么是规则导向与什么是原则导向还没有得到权威的解释，一般认为规则导向的准则比较具体，复杂，其优点是可操作性强，缺点是不能反映出交易与事项的经济本质；原则导向准则是一些基础性的原则构成的，优点是简单方便，缺点是其需要较高职业的道德素质与判断能力。本文通过对不同导向会计准则的特征进行比较及研究，并基于我国的国情及会计环境下提出了我国的会计准则模式应该以原则准则作为方向，最后也根据实际提出了完善我国会计环境的对策。 关键词：会计准则；原则导向；规则导向；会计环境 Abstract: in recent years, our countrys accounting standards construction obtained the huge development, and to the national accounting standards, in the new accounting standards, its effect also let focus on theory and practice of scholars, it also will discuss production oriented accounting standards to a climax. Application guide accounting standards in our country due to the principles of time is not ripe, our country need to adhere to the rules guide, on the basis of accounting standards, to perfect the current accounting standards, and gradually realize the principle of our country accounting standards from rules guide to guide. Enron and worldcom, the emergence of a series of financial events to let people have to guide accounting standards make thorough ponder, existing different accounting standards establishing direction has its own advantages and disadvantages, and at the same time there are many factors of influence rule set oriented, so in the process of choosing need comprehensive to analyze it. Accounting standards development oriented selection has always been a major concern to global standards development organizations, however, what are the rules and what is the principle guidance has not been authoritative explanation, generally think rules oriented guidelines are specific, complex, and its advantage is the maneuverability is strong, the disadvantage is that cant