纵观会计准则的历史,发现会计准则不仅是纯技术性的规范,也跟经济利益紧密联系,但准则的调整不会带来实质性的经济变化。在美国金融危机中,会计准则备受攻击,还一度被认为是造成危机的原因,所以客观的看待会计准则对于经济危机的作用,并找出会计准则中存在的不足,从而构建更科学严密的会计准则框架具有重要的现实意义。 Looking at the history of accounting standards, I found that accounting standards are not only purely technical norms, but also closely linked with economic interests, but the adjustment of the standards will not bring substantial economic changes. In the United States financial crisis, accounting standards have been attacked, was once considered the cause of the crisis, so an objective view of the accounting standards for the role of the economic crisis, and to find out the deficiencies in accounting standards, so as to build a more scientific and strict accounting The normative framework has important practical significance.