会计准则的发展历史表明,会计信息使用者对微观经济组织会计信息真实性、公允性的需求,是会计准则产生和发展的直接动因。制定会计准则旨在提供一个评价会计信息有用性、可比性和决策价值的标准,以便微观经济主体的投(出)资者、债权人及管理层依据评价结果进行相关的决策。发达国家 The history of the development of accounting standards shows that the users of accounting information demand the authenticity and fairness of the accounting information of the micro-economic organizations, which is the direct motivation for the emergence and development of accounting standards. The accounting standards are formulated to provide a standard for evaluating the usefulness, comparability and decision-making value of accounting information so that the investors, creditors and management of the microeconomic entities can make relevant decisions based on the evaluation results. Developed countries