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美国拥有世界上公认的最先进、最完善的会计制度,但是仍然存在很大问题,本文将通过对美国会计制度缺陷的透视及反思,以期为我国会计制度的构建与完善提出一些建设性的意见。
The United States has the most advanced and most complete accounting system recognized in the world, but there are still some big problems. This article attempts to make some constructive suggestions on the establishment and improvement of China’s accounting system through the perspective and reflection on the defects of the accounting system in the United States .