会计准则的制定模式是以规则为基础,还是以原则为导向,一直受到人们普遍关注。目前对会计准则制定模式的争论倾向于否定规则基础,青睐原则导向。然而,笔者从两种模式的比较中觉得,以规则为基础的制定模式在一定时期内仍然是我国的现实选择。一、两种模式的简单分析基于规则的会 Accounting standards is based on rules-based model, or the principle-oriented, has been widespread concern. At present, the controversy over the development of accounting standards tends to negate the rules and favor the principle-oriented approach. However, from the comparisons of the two modes, the author thinks that rule-based formulating is still the realistic choice of our country for a certain period of time. A simple analysis of the two modes based on rules will be