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”(Sarbanes Oxley Act of2002,以下简称SOX法案)的出台而引起实务界和学术界的普遍关注。2006年2月,我国一次性发布了39项会计准则,这些准则的发布和随后的执行过程,同样也会遇到规则导向 For a long time, despite various controversies in the development of accounting standards, the controversy between rule-oriented and principle-oriented emerged only after Enron, and as Sarbanes Oxley (Sarbanes-Oxley) Act of2002, hereinafter referred to as the SOX Act) has aroused widespread concern in practice and academia. In February 2006, China issued a one-time 39 accounting standards, the issuance of these guidelines and the subsequent implementation process, will also encounter the rules-oriented