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题目：会计准则制订的原则 导向与规则导向浅析 会计准则制订的原则导向与规则导向浅析 ［ ］会计准则是以原则为导向还是以规则为导向历来受到人们的普遍关注，尤其是安 然事件爆发以来更成r人们争论的焦点。木文从了解会计准则与会计规则的概念，分析了原 则导向和规则导向的优缺点。讨论了国际会计准则委员会和美国会计准则制订导向的选择， 从而引出了美w采用的一种全新的准则导向制订方法——目标导向，最后提出我国会计准则 制定导向的现状及我岡应该采用的会计准则模式。 ［关键字］会计准则原则导向规则导向 目标导向 Is Accounting Standards Formulat ed By Principles Guide Or Rule-based [Abstract] Accounting standards for orientation is guided by the rules or principles has always taken people attention, especially since the outbreak of the enron. Accounting standards and the concept of accounting rules would be understanded through this article. And it analyzes the advantages and disadvantages of the principle guidance and rule-based. It discusses chioce that international accounting standards committee and the American will take. And it puts forward a new set of criteria orientation method goal oriented led by the U.S. Finally this article puts forward the present situation about the accounting standards and which accounting standards mode should our country take. [Key word] Accounting standards Principles guide Rule-based Goal oriented 目录 TOC \o 1-5 \h \z HYPERLINK \l bookmark3 \o Current Document \h 原则导向与规则导向的界定与比较 2 HYPERLINK \l bookmark4 \o Current Document \h 1.1原则导向与规则导向的界定 2 HYPERLINK \l bookmark5 \o Current Document \h 1. 1原则导向与规则导叫的概念 2 HYPERLINK \l bookmark6 \o Current Document \h 1.1.2会计规则与会计原则界定 2 HYPERLINK \l bookmark7 \o Current Document \h 1.2会计原则与会计规则的比较 3 HYPERLINK \l bookmark8 \o Current Document \h 1经济交易本质 3 HYPERLINK \l bookmark9 \o Current Document \h 2适用范围 3 HYPERLINK \l bookmark10 \o Current Document \h 3准则内容 4 HYPERLINK \l bookmark11 \o Current Document \h 4应用价值 4 HYPERLINK \l bookmark12 \o Current Document \h 5法律后果 4 HYPERLINK \l bookmark13 \o Current Document \h 会计准则制定导向的争论 4 HYPERLINK \l bookmark14 \o Current Document \h 2.1会计准则制定导向争论的背景 4 HYPERLINK \l bookmark15 \o Current Document \h 1. 1前安然吋期 4 HYPERLINK \l bookmark16 \o Current Document \h 1.2后安然吋期 5 HYPERLINK \l bookmark17 \o Current D