美国财务会计准则委员会(PASB)在其汇编和简化准则的新计划中表明:其意图在于评价是否可能以原则导向制准则来取代详细的、以规则为导向并包含例外情况及可供选择条例的准则。为此,FASB的委员和职员要求美国会计学会的财务会计准则委员会(下文中简称为“委员会”)就原则导向制准则做出评论,并将两条准则改写为原则导向制准则。本文总结了该委员会对与原则导向制准则和规则导向制准则有关的问题所做的评论。文中 The United States Financial Accounting Standards Board (PASB), in its new plan for compiling and simplifying the guidelines, shows that its intention is to evaluate whether it is possible to replace the principle of rule-based guidance with a detailed rules-based rule that includes exceptions and alternatives Guidelines. To this end, members and staff of the FASB requested that the Financial Accounting Standards Board of the American Accounting Association (hereinafter referred to as the “Commission”) comment on the principle of principle-based guidance and rewrite the two principles as principle-oriented principles. This article summarizes the committee’s comments on issues related to principles-based and rules-based guidelines. Text