但原则导向和规则导向会计准则孰优？
研究结论对美国政策制定者是有益的，他们将继续思考更多地向规则导向会计准则转换。
These results should be of interest to U. S. policymakers as they continue to contemplate a shift to more principles-based accounting standards (e. g. , IFRS).
分析的结果表明：在规则导向会计准则和严格会计监管之下的纳什均衡点是社会效用最高的一种情况。
From the results, we can get that the Nash equilibrium under the rules-based accounting standards and the strict accounting supervision is the point of maximum society value.
安然事件后，关于会计准则的制定模式原则导向抑或规则导向的问题引发了世界各国会计准则制定机构的思索。
Accounting Standards Institutions all over the world have considered deeply whether Accounting Standards Modes should be rule-based or principle-bases since Enron Incident.
一旦市场成熟，那么一些公司就需要从过去的规则导向的过程行为转变为规则驱动的组合方式和基于规则的动态过程。
Once the market matures, some will need to move past rules-guided process behavior to rules-driven composites and rules-based dynamic processes.
“订单教育”就是要订就业导向、订市场需求、订质量素质、订培养规则、订个性需求。
The ordering form education is to order employment orientation, market de-mand, quality, training rules and personality demand.
消极行为是散打比赛常见的现象，其产生与散打竞赛规则的导向有着必然的联系。
Negative acts are usual phenomena in Sanda, and there is a direct relation with Sanda(Sanshou) competition rules.
在这个大灾难之后，会涌现出新的规则，这得取决于社区的绝望程度和盛行的是“为他人服务”还是“为自我服务”的导向。
After the cataclysms new rules will spring up, depending on the desperation of the community and whether a Service-to-Self or Service-to-Other orientation prevails.
会计准则制定的导向分为两种，即规则型导向和原则型导向。
The orientation of Accounting Standards Setting can be divided into two types, i. e. rules type and principles type.
以执行阶段为目标的语言都已协议要支援CLS功能并且遵循导向编译器的CLS规则。
Languages that target the runtime have agreed to support CLS features and follow the CLS rules directed to compilers.
目标导向会计准则是美国SEC提出的一种有别于规则基础与纯原则基础的新的准则模式。
Objectives-oriented accounting standard is a new standard mode differs from rules-based standard and pure principles-based standard, which was brought forward by U. S SEC.
规则是战略的行为导向的提炼，能评价快速出现并消失的机会和威胁，并能指导员工作出相应的反应。
Rules that are the behavior abstract of strategy can value the emerging opportunities and threats, and direct people to respond.
反垄断法的价值取向具有宣示性和导向性的特征，它为所有实体和程序规则的确立提供价值基础。
The antimonopoly law value orientation has declared that the nature and the orienting characteristic. It provides the value basis for all entities and the procedure rule's establishment.
消极行为是散打比赛常见的现象，其产生与散打竞赛规则的导向有着必然的联系。
Negative ACTS are usual phenomena in Sanda, and there is a direct relation with Sanda (Sanshou) competition rules. negative ACTS have double effects.
美国会计准则制定模式经历了原则基础模式阶段、规则基础模式阶段和目标导向阶段。
The formulation mode of American Financial Accounting Standards has experienced three stages:principle-based approach, rule-based approach and objective-oriented approach.
不过最有趣的是这样一件敏感的事儿：这计划将我们目前的管理系统——通常认为它是以“规则为导向”转变为以“原则为导向”的方法。
But the most interesting thing about it is something subtler: a push to move from our current system of regulation-often known as "rules-based" -toward a "principles-based" approach.
不过最有趣的是这样一件敏感的事儿：这计划将我们目前的管理系统——通常认为它是以“规则为导向”转变为以“原则为导向”的方法。
But the most interesting thing about it is something subtler: a push to move from our current system of regulation-often known as "rules-based" -toward a "principles-based" approach.
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