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.
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.
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.
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.
但原则导向和规则导向会计准则孰优？
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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