美国公认会计原则采用了多种制定方法,包括以原则为基础和以规则为基础等方法。哲学思想作为人类智慧的结晶,不可避免地会影响准则制定者的思维方式,从而在各种准则制定方法中得到反映。本文尝试对蕴含在会计准则制定方法中的哲学思想进行分析,并结合西方哲学研究的新发展,试图从总体上把握会计准则制定方法的发展方向。 The United States generally accepted accounting principles adopted a variety of development methods, including principles and rules-based methods. As the crystallization of human wisdom, philosophy will inevitably affect the way of thinking of criterion-makers and thus be reflected in various methods of norm-setting. This paper tries to analyze the philosophical thoughts contained in the method of making accounting standards, and tries to grasp the direction of the development of the accounting standards in the light of the new development of western philosophical research.