从行业自律到外部监管:评美国会计改革

From Professional Self-Discipline to External Supervision:a Comment on American Accounting Reform

在全面回顾美国政府主导的会计改革历程及其成果的基础上 ,从制度演进的角度分析美国会计改革的原因 ,并总结这一改革对我国的启示与借鉴意义。

A general review of American government's leading role in the country's accounting reform, and the achievements, the authors tried to find out the origin of the action from the perspective of institutional evolution and draw on it some insight for Chinese accounting practice.