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·2,447,543篇论文数据,部分数据来源于NoteExpress
This paper discusses the relevant problems of applying the method of Concept-Based Attribute-Oriented to find classification rule, also expounds the implemented data classifier.
本文论述了运用基于概念的面向属性归纳方法来发现分类规则的有关问题以及数据分类器的实现。
The evaluation knowledge of part manufacturability was expressed by the hybrid of frame and production rule based on an object oriented approach.
在评价知识的表示方面,采用了面向对象与产生式规则相结合的混合表示方法。
The function mode storehouse, shell storehouse and scheme storehouse are founded to express and store the knowledge by the Object-Oriented code rule during the construction of systemic repository.
在系统的知识库构建上,采用面向对象的编码规则对知识进行表示和存储,建立了功能模式库、壳体库和方案库。
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