论会计准则的规则导向与原则导向（On the rule orientation and the principle orientation of accounting standards）.docVIP

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论会计准则的规则导向与原则导向（On the rule orientation and the principle orientation of accounting standards）.doc

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论会计准则的规则导向与原则导向（On the rule orientation and the principle orientation of accounting standards）

论会计准则的规则导向与原则导向（On the rule orientation and the principle orientation of accounting standards） On the rule orientation and the principle orientation of accounting standards For a long time, although there are various disputes in the process of accounting standards setting, rules and principles have been adopted The guide of the dispute, Enron only after the incident, and with the Sarbanes Oxley act (Sarbanes, Oxley, Act, of 2002, hereinafter referred to as the SOX act) introduced the practice and Widespread concern in academia. In February 2006, China issued 39 accounting standards once and for all Then the release and subsequent implementation of the same process will also encounter rule oriented and principle oriented issues. Therefore, This article intends to discuss this issue, and the difference is that this article is from the International Accounting Standards Committee The role of this debate, and looks forward to a more comprehensive understanding of this issue to provide a supplement. I. The Origin of the dispute between the principle oriented and the rule oriented Historically, there have been many debates in the process of making accounting standards in the United States 1970s debate on accounting standards, economic consequences, and political proceedings. This debate was then with the country Two of these will be relevant to the accounting profession and to the accounting standards. But despite the controversy, Accounting standards were made by the people, and the tradition, which lasted for nearly half a century, is still going on. In 1990s, one of the major debates in accounting standards setting was the quality of the meeting Criterion problem. In accordance with the data collation and literature analysis of scholars, this is actually only the United States accounting standards The Department and its direct regulatory body, the American stock exchange, are used to boycott international accounting standards A strategy that expands stress. In fact, it