会计准则作为会计核算的技术标准、信息披露的操作规范和会计工作质量控制的准绳,一般由权威机构制定和发布,从而具有鲜明的导向性和制度刚性。从美国会计准则的变迁历程可以看出,会计准则的制定基础或制定方法先后经历了“纯原则→规则→原则或目标”的变迁。美国证券交易委员 Accounting standards as accounting standards, information disclosure practices and accounting standards of quality control, generally formulated and published by the authority, which has a distinct orientation and institutional rigidity. As can be seen from the history of the changes in accounting standards in the United States, the basis for making accounting standards or the method for making the accounting standards have undergone the changes of “pure principle → rule → principle or goal.” U.S. Securities and Exchange Commission