会计准则的概念起源于本世纪30年代的美国,它产生的直接原因是1929年证券市场的崩溃,更深刻的历史背景则是从19世纪70年代开始的第二次工业革命。生产的社会化导致了企业所有权的分散化和投资的外部化。股份有限公司的大量涌现派生出资本市场。在企业微观方面,所有权与管理权明显分离,具备了会计准则产生的必要性和可能性;社会宏观方面,资本市场要求会计核算规范化,否则资本的流动就失去了依据,平均利润率也就没有了形成的基础。因此,会计准则实质是商品经济条件下,生产社会化规模发展到一定阶段的必然产物。美国会计准则的发展可分为三个阶段:1) 从会计实务和“惯例”,中归纳会计准则阶段,它以会计程序委员会(CAP)的活动为标志,这阶段的会计准则指会计处理方法和程序的具体规范;2) 将会计准则的制订建立在会计基本假设和基本原则研究的基础上的阶段,它以会计原则委员会(APB)的活动为标 The concept of accounting standards originated in the United States in the 1930s. Its direct cause was the collapse of the securities market in 1929, and the deeper historical background was the second industrial revolution from the 1870s. The socialization of production led to the decentralization of corporate ownership and the externalization of investment. The emergence of a large number of shares derived from the capital markets. On the microscopic aspect of enterprise, there is a clear separation of ownership and management, which possesses the necessity and possibility of accounting standards. On the macro level of society, the capital market requires accounting standardization, otherwise the capital flow will lose its basis and the average profit rate will be no The formation of the foundation. Therefore, the essence of accounting standards is the inevitable product of the development of socialization scale to a certain stage under the condition of commodity economy. The development of accounting standards in the United States can be divided into three stages: 1) accounting practices and practices from the accounting standards stage, which is marked by the activities of the Accounting Procedure Committee (CAP), this stage of accounting standards refers to accounting methods And procedures of the specific norms; 2) the establishment of accounting standards based on accounting basic assumptions and basic principles of research phase, which is based on the activities of the Accounting Standards Board (APB) as the standard