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建立中国式会计原则,已经成为我国会计理论界和实际工作者的共同呼声。制定中国式的会计原则无疑应该充分吸纳世界各国制定会计原则的有益经验和深刻教训。众所周知,美国的公认会计原则(GAAP)在西方国家最有代表性,我们研究会计原则应把注意力集中于此。“公认会计原则”一词最早于1939年在美国出现。迄今的五十余年间,美国会计学界为了制定一套愈趋合理的会计原则体系作了持续不懈的努力,会计原则的制定机构也因此先后更换。1936～1959年间,制定会计原则的机构是会计程序委员会(CAP),1959～1973年间是会计原则委员会(APB),1973年以后
The establishment of Chinese-style accounting principles has become the common voice of China’s accounting theory and practical workers. The formulation of Chinese-style accounting principles undoubtedly should fully absorb the useful experiences and profound lessons learned by all countries in the world in formulating accounting principles. As we all know, GAAP in the United States is the most representative in Western countries, and our accounting principles should focus on this. The term “Generally Accepted Accounting Principles” first appeared in the United States in 1939. So far, for more than 50 years, the accounting profession in the United States has made unremitting efforts in formulating a set of sound and reasonable accounting principles, and the accounting agencies have also successively replaced them. From 1936 to 1959, the institution that set the accounting principle was the Accounting Procedure Committee (CAP), accounting principles committee (APB) from 1959 to 1973, after 1973