一、环境在美国,为了适应财务报表使用者的需要,建立会计准则的必要性早已成为定论。纵观过去的六、七十年,财务报表使用者(主要为投资人、债权人和政府机构)呈现大量增加之势,与此同时,企业业务的复杂性也在日益滋长。这些发展变化,促使财务报表使用者对会计准则及程序的统一性,对企业财务报表的可比性,提出了更高的要求。由此,新的准则不断地制订出来,旧的准则正在过时或完全废止。权威会计组织制订了许多会计准则,试图减 First, the environment In the United States, in order to meet the needs of users of financial statements, the establishment of accounting standards has become a necessity. Looking at the past six or seventy years, there has been a dramatic increase in users of financial statements (mainly investors, creditors and government agencies), while the complexity of business operations is also growing. These developments and changes have prompted the users of financial statements to put forward higher requirements on the uniformity of accounting standards and procedures and on the comparability of corporate financial statements. As a result, new norms continue to be worked out and the old ones are outdated or totally abolished. Authoritative accounting organizations have developed many accounting standards, trying to reduce