论文部分内容阅读
随着经济的发展,公司企业经营模式多样化,投资人对会计信息的要求随之改变。会计准则作为会计实务的理论指导,必然在制定过程中发生变化。会计准则的制定模式分为原则导向和规则导向,这两种导向制定的会计准则有很大差异。长期以来,会计准则制定过程中尽管出现各种各样的争论,但规则导向和原则导向之争,只是安然事件之后出现的,并随着“萨班斯-奥克斯利法案”(SarbanesOxleyActof2002)的出台而引起实务界和学术界的普遍关注。本文通过比较原则导向和规则导向的概念、差异,得出两种导向制定模式下会计准则的优缺点;并分析国内外金融工具会计准则制定模式,从而对我国金融工具会计准则的制定模式进行评价并提出建议。
With the economic development, diversification of business models of companies, investors, accounting information requirements change. Accounting standards as the theoretical guidance of accounting practice, inevitable changes in the formulation process. The formulation of accounting standards is divided into principle-oriented and rule-oriented. The accounting standards formulated by these two orientations are quite different. For a long time, despite all sorts of controversies in the development of accounting standards, the controversy between rule-oriented and principle-oriented emerged only after Enron. With the “Sarbanes Oxley Act of 2002” The introduction of the practice has caused widespread concern in academia and academia. By comparing the concept and difference of principle-oriented and rule-oriented, this paper concludes the advantages and disadvantages of the two kinds of guidance-based accounting standards and analyzes the domestic and foreign financial instruments accounting standards-making model to evaluate the formulation of China’s financial instruments accounting standards And make suggestions.