美国财务会计准则委员会(FASB)于2002年12月发布了《关于美国会计准则采用原则导向方法的建议》,就原则性导向会计准则是否能提高财务会计及报告信息的质量、真实公允原则是否会被滥用等六个问题公开征询各方意见。会计准则的制定导向问题由此成为会计职业界关注的焦点。1.会计 In December 2002, the Financial Accounting Standards Board (FASB) released the “Proposal on the Adoption of a Principle-Oriented Approach to US Accounting Standards”, and whether or not the principle-oriented accounting standards can improve the quality of financial accounting and reporting information and whether the principle of fairness will Six issues such as abuse were publicly consulted by all parties. The development of accounting standards has thus become the focus of the accounting profession. Accounting