摘要作为财务会计的一个术语，或作为财务报告的一种规范，“公认会计原财”（principles GAAP）在会计界已众所周知。但是，从2002年美国总统批准了《Sarbances and oxley Act》（2002年公开公司会计改革与投资者保护法案，以下简称SOA）之后，这一术语的性质和地位就有所改变。
3Most, kennoth S. 1997. Accownting Theory (seconol edition) ,p. 97
4Stephen A. Zeff. Forging Accounting Principles in five countries. 1970,p. p. 112 -113,p. 129
5Stady pursuant to section (d) of the Sarbance-oxley Act of 2002 on the adoption by the unitel stalls Financial Reporting of princlples based Accounting sljstem (office of the chief Accountanti office of Economic analysis (SEC).
6FASB Response to SEC Study on the Adoption of a Principles-Based Accounting System (July2004)
