从2001年安龙公司做假账,到安然公司、世界通信、施乐公司等华尔街违规事件的出笼,人们开始怀疑一直被认为是全球最健全,最有效的美国财务会计准则和财务报告体系,并因此而引起社会各界尤其是会计界的特别关注,因为其所涉及的不仅仅是会计信息失真的问题,也暴露出美国 From the filing of falsified accounts by Anlong in 2001 to the emergence of Wall Street violations such as Enron, WorldCom and Xerox, people began to suspect that it has always been regarded as one of the most robust and effective U.S. financial accounting standards and financial reporting systems in the world. Therefore, it has aroused special attention of all sectors of society, especially the accounting profession, because it involves not only the problem of distortion of accounting information, but also exposes the United States