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安然事件等一系列大公司财务造假事件的发生引发了人们对美国财务会计准则的反思,而《萨班斯-奥克斯法案》的签署引起原则导向和规则导向的辩论。在美国会计准则制定
The occurrence of a series of financial fraud cases such as Enron Incidents triggered the introspection of American Financial Accounting Standards. The signing of Sarbanes-Oxley aroused a principled and rule-oriented debate. In the United States accounting standards