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1、浅谈金融危机与会计规范（Financialcrisisandaccountingstandards）Financialcrisisandaccountingstandards2011-3-25,11:8,dangerstar,LaiXiaopengAbstract:thevitalityofaccountingstandardschangesisthedevelopmentofthecapitalmarket,thepowerofthenormativechangeistheoccurrenceofmajoreconomicevents,espe
2、ciallythefinancialcrisis.Inthispaper,abriefintroductionofthefinancialcrisisandaccountingstandardsreviewhasthroughitsinfluenceontheaccountingregulationofthefinancialcrisis,getsomeenlightenment:theneedforanobjectivelookattheaccountingstandardsintheeconomiccrisis,accountingforde
3、fectsfoundinthecrisis,andbuildamorerigorousaccountingconceptualframeworkforfinancialnodeviationinformationtoreflecteconomicreality.Keywords:financialcrisis;accountingstandardsBeforetwentiethCentury,thedevelopmentofaccountingwasbasicallyinastateofdisorderandlaissezfaire.Accoun
4、tingstandardsalsobelongedtoaninformalrule.IntheearlytwentiethCentury,withthecomplexityofeconomictransactions,theaccountingprofessionfirstfelttheneedforaccountingcontrol,andpeoplebegantorequiretheuseofaunifiedaccountingstandards.In1906,atthetimeofreplacementaccountingabuseofth
5、erailwayindustry,theUnitedStatesenactedtheHepburnOxleyAct(HepburnAct),authorizedtheInterstateCommerceCommissiontodevelopaunifiedaccountingsystemforrailwayindustry,therailwayindustryhasbecomethemostearlybytheaccountingregulationoftheindustry.In1917,theAmericanAssociationofPubl
6、icAccountants(AAPA,hasbeenchangedtotheAmericanInstituteofCertifiedPublicAccountantsAICPA)publishedthefirstauthoritativeguideto"modernaccountingunifiedaccounting"(TheUniformAccounting),markingthehumanbegantostandardizetheimplementationofcontrolthroughtheaccountingeraofaccounti
7、ngbehavior.I.TheGreatDepressionoftheUnitedStatesin1930s1929,theoutbreakoftheeconomiccrisisaffectingtheworld,inOctober24,1929,theUnitedStatesstockmarketfellsharply.Withinafewweeks,allsharesontheNewYorkstockexchangefellby50%,orabout$26billion,andlostroughlytheamountofmoneytheUn
8、itedStatesspentinWorldWari..Incommerce,themeansofexchangeintradewere
