2001年12月，国际上七家最大的会计师事务所（主要包括安达信、安永、毕马威、普华）继去年发布《2000公认会计原则——53个国家的会计规则调查》后，又发布了《2001公认会计原则报告》（以下简称《报告》）。通过对与会计准则有关的80个指标的调查，《报告》将全球62个国家200 In December 2001, the world’s seven largest accounting firms (mainly including Andason, Ernst & Young, KPMG and PricewaterhouseCoopers) released the “2000 Generally Accepted Accounting Principles - A Survey of Accounting Rules in 53 Countries” last year. “2001 Generally Accepted Accounting Principles Report” (hereinafter referred to as the “report”). Through the investigation of the 80 indicators related to the accounting standards, the “Report” will be the world’s 62 countries 200