Accounting Norms can be divided into two kinds: one is principle-based;the other is rules-based.
会计准则可分为原则导向的会计准则和规则导向的会计准则两种。
参考来源 - 浅谈会计准则制定模式的原则导向与规则导向To audit failure, the rule-based approach encourages transaction structure, while the principle-based approach also facilitates auditors allow financial fraud.
就审计失败而言,规则导向准则固然可能助长交易规划,但如果审计人员未能恪尽职业操守,宽泛原则同样也为审计人员允许客户的酌定行为提供了便利。
参考来源 - 会计准则制定模式与财务舞弊——兼议FASB对准则制定模式的变革Analysis the development model of rule-oriented and principles-oriented,based the special conditions of China and the accounting environment,put forward that our current accounting standard-setting should based on rules-oriented approach and the direction of principles-based view,giving recommendations on improving China’s accounting environment.
对规则导向与原则导向制定模式进行了分析,根据我国现阶段的特殊国情和会计环境,提出了我国目前的会计准则制定模式应以规则导向为基础、原则导向为发展方向的观点,并对改善我国的会计环境提出了一些建议。
参考来源 - 我国会计准则制定模式——规则导向还是原则导向Generally speaking, most countries in the world place restrictions on parallel proceedings and the two main regulating patterns adopted by them are rule-guidance method and elastic analysis method.
从总体上看，大多数国家对平行诉讼问题进行不同程度的规制，采取的主要规制模式有两种，即规则导向方法和弹性分析方法。
参考来源 - 论国际平行诉讼的法律规制·2,447,543篇论文数据，部分数据来源于NoteExpress
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.
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