一、从规则导向到原则导向:美国会计准则制定模式的转换背景2001年底,美国最大的能源交易商—安然公司会计造假案事发,并申请破产,这一事件,无疑对美国乃至世界会计审计界产生了巨大震动。而安然公司会计造假的一个重要 First, from the rule-oriented to the principle-oriented: the transformation of the US accounting standard setting model Background The end of 2001, the United States the largest energy dealer - Enron accounting fraud case and apply for bankruptcy, the incident, no doubt the United States and the world accounting audit The world has had a tremendous shake. And Enron accounting fraud is an important one