关于美国会计准则导向演变的思考

美国爆出安然等一系列重大财务丑闻后，整个会计界进行了深刻的反思，规则导向会计准则成为众矢之的。美国最终决定改革会计准则制定模式，采用原则导向会计准则。美国在会计准则导向转变过程中面临着巨大的挑战，这一转变对我国会计准则建设也有所启示。

On the Orientation Changes of American Accounting Standards

After the exposure of a series of influential financial scandals, the whole accounting field in the US made a bitter and deep consideration and the rules-based accounting standards became a target of public criticism. The United States finally decided to reform the formulation mode of its accounting standards and adopt the principles-based standards.Beginning with the analysis on the reason of the orientation changes of American accounting standards, the article expounds in details the major challenge faced with in the US during the reform and its enlightenment to the development of the accounting standards of our country.