摘要
从我国会计准则制定现实可以看到,我国的准则制定从一开始就受到经济后果学说实质上的支配,其实际是遵行规则导向。通过对会计准则的两种学说“会计技术观学说”和“经济后果学说”进行分析,对我国会计准则的制定提出了具体建议。
In China the rule making are predominated by the economic consequence theory at the very start to obey the Rules-based viewpoint. This paper tries to analyze these two theories to understand the orientations deeply, and with the analysis above to find out the theoretical basis of the rule-making of our country.
出处
《山东工商学院学报》
2005年第4期79-84,共6页
Journal of Shandong Technology and Business University
关键词
会计技术观
经济后果
会计准则
原则导向
规则导向
technical view of accounting
economic consequence
accounting standard
principlebased orientation
rules-based orientation
