会计准则是恰当地从事会计工作的规范,在会计理论和实践中居于显著的重要地位。纵观世界各国,会计准则研究的深度,反映出一个国家会计理论的水平;所制定之会计准则是否完备,则影响着该国会计实务的成熟程度,并间接影响会计在微观,乃至宏观经济管理中所能发挥的作用。在我国,会计准则尚属需要开拓的领域,存在不少问题有待探究。它山之石,可以攻玉。本着这种精神,本文概述美国在制定会计准则中所面临的几大问题,以资借鉴一、归纳研究还是规范研究进入本世纪后,各国会计工作者开始对会计的基本理论进行深入的研究,其目标是建立 Accounting standards are the norms of accounting work properly, and occupy a prominent position in accounting theory and practice. Throughout the world, the depth of the study of accounting standards, reflecting the level of a national accounting theory; the establishment of accounting standards is complete, it affects the maturity of the country’s accounting practices and indirectly affect the accounting in the micro, and even macroeconomic management Can play a role. In our country, the accounting standards still need to open up the area, there are many problems to be explored. It’s mountain stone, you can Gong Yu. In this spirit, this article outlines several major problems that the United States faces in formulating accounting standards in order to learn from one, summarize or standardize research into this century, national accounting workers began to conduct an in-depth study of the basic theory of accounting The goal is to establish