危机推动进步,20世纪初,美国奉行自由经济,政府对经济的发展比较开放,会计行业没有制定统一的规章制度。这样无序、无管理的发展,导致了1929—1933年的经济大萧条。美国总结了沉痛的经验教训,制定了会计准则等一系列的会计管理制定和管理机构,使美国抵抗经济危机的能力大大加强。 In the early 20th century, the United States pursued a free economy. The government was relatively open to economic development. The accounting profession did not have a unified system of rules and regulations. Such a disorderly and unmanaged development led to the Great Depression of 1929-1933. The United States summed up the painful experiences and lessons learned and formulated a series of accounting management formulating and governing bodies such as the Accounting Standards so that the ability of the United States to resist the economic crisis will be greatly strengthened.