会计准则是对会计核算和财务报告的规范。各国会计准则的具体形式是多种多样的。为了全面、准确地理解会计准则 ,我们选择有代表性的国家 :美国、英国、法国、日本和德国 ,作简要的说明。一、国外的会计准则模式１、美国和英国。２０世纪３０年代席卷世界的经济危机造成的证券 Accounting standards is the accounting and financial reporting standards. The specific forms of accounting standards in various countries are varied. In order to comprehensively and accurately understand the accounting standards, we select the representative countries: the United States, Britain, France, Japan and Germany for a brief description. First, the foreign accounting standards model 1, the United States and the United Kingdom. Securities created by the economic crisis that swept the world in the 1930s