从世界范围来看,美国、英国、澳大利亚、加拿大等国家使用会计准则的历史悠久,尤其是美国,它是会计准则的发源地,其会计原则的产生和发展为世界各国会计准则的产生与发展开了先河,井深刻地影响着世界各国的会计理论研究、会计实务操作。其会计准则的水平代表着世界潮流。同 From a global perspective, the United States, Britain, Australia, Canada and other countries have a long history of using accounting standards, especially the United States, which is the birthplace of accounting standards. The emergence and development of accounting principles in all countries in the world are the production and development of accounting standards Opened a precedent, a profound impact on all countries in the world of accounting theory, accounting practices. The level of its accounting standards represents the world trend. with