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.

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。

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The two fundamental principles of the semantics-based approach, introduced by the standard, are.

基于语义的方式，有两大基本原理，如这一标准所介绍。

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This International Standard is applicable to the processes of the organization and consequently the quality management principles on which it is based can be deployed throughout the organization.

本标准适用于组织的各个过程，因此，本标准所依据的质量管理原则也可在整个组织内应用。

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