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20世纪30年代以前,在美国,会计实务处于自由放任阶段。20年代初曾有会计学家主张运用会计原则来规范会计实务,但直到20年代末期仍不存在有关会计原则的权威性论述。1929年股票市场暴跌后,政府和公众要求公司财务报告必须能够真实地反映企业财务状况和经营成果;同时要求各期财务报告必须保持一致性和可比性。人们迫切地感到需要建立一套成文的理论体系来指导并约束会计实务。为此,从本世纪
Before the 1930s, in the United States, accounting practice was at a laissez faire stage. In the early 1920s, some accountants advocated the use of accounting principles to regulate accounting practices. However, there was still no authoritative account of accounting principles until the late 1920s. After the stock market plunged in 1929, the government and the public demanded that the financial reports of the company truly reflect the financial status and operating results of the enterprises. At the same time, the financial reports of various periods must be consistent and comparable. People are eager to establish a set of written theoretical system to guide and constrain accounting practice. For this reason, from this century