对于如何制定企业会计准则,其内容的组织安排方式如何,历史上存在两种颇为对立的观念:原则导向(或以原则为基础)与规则导向(以规则为基础)。以原则为基础的会计准则是指导性的、方向性的,相应的会计准则的内容比较概括,只要不偏离以方向、目标与原则,会计技术处理手法可以保持一定的自主性,而规则导向的会计准则在行文组 There are two quite different conceptions of history in how to formulate accounting standards for business enterprises and how they are arranged in the organization: principle-oriented (or principle-based) and rule-based (rule-based). Accounting principles based on the principle of guidance, direction, the corresponding accounting standards more general, as long as not deviate from the direction, goals and principles, accounting techniques can maintain a certain degree of autonomy, and rule-oriented Accounting standards in the language group