The reason why the system works is that the business community could not function if there was not commonality and consistency in financial statement reporting.之所以体系工程，是商界无法顺利运作，如果不存在共同性和一致性，在财务报表中报告。 It would be chaos, much like if there were no driving rules of the road.这将是混乱，很像，如果没有驾驶规则的道路。

Therefore, in the United States, a body of experts known as the Financial Accounting Standards Board (FASB pronounced Fasbee) was established in 1973, which superseded another board called the Accounting Principles Board (APB).因此，在美国，一个机构的专家们称为美国财务会计准则委员会（财会准则宣告fasbee ）成立于1973年，取代董事会另一名为会计原则委员会（的apb ） 。 The FASB members go through a lengthy process of analyzing and reviewing problems in the accounting field that are brought to them.财会准则委员会的成员经过一个漫长的过程进行分析和检讨问题，在会计领域，是给他们带来的。 After much thought, they will make a pronouncement as to what they think the new or revised way of approaching the treatment of an accounting issue should be.经过思考，他们会作出宣判为他们所认为的新的或修正的方式走近处理会计问题应。

They are a non-governmental organization that has private financing.他们是一个非政府组织，一直私人融资。 A big supporter of FASB is the American Institute of Certified Public Accountants (AICPA).大支持者财会准则，是美国注册会计师协会（ aicpa ） 。 Many Certified Public Accountants (CPAs) belong to this prestigious organization and are obligated to abide by its guidelines and principles of behavior.许多会计师（注册会计师）都属于这个组织的声望，并有义务遵守它的指导方针和原则的行为。 Other countries no doubt have similar organizations that require high levels of accounting professional conduct.其他国家毫无疑问，也有类似的组织，需要高层次的会计专业操守。

FASB established an accounting code called “Generally Accepted Accounting Principles” or (GAAP).财会准则建立的会计准则称为"公认会计原则"或（会计） 。 The assumption is that if a business financial statement is prepared according to GAAP, then the user of that financial statement could rely on or trust the information more readily than if not prepared according to GAAP.假设是，如果企业财务报表的编制是按照公认会计原则，那么用户该财务报表中可以依靠信托或信息更容易比，如果不准备按照公认会计原则。 Those businesses that deviate from GAAP, and many smaller businesses do, cannot say that their statements are prepared under GAAP; in fact, they should inform the reader that they are not.这些企业背离公认，而且许多小企业做的，不能说对自己的发言准备，根据公认会计原则;其实，他们应当告知读者，他们不是。 However, let the buyer beware.然而，让买方当心。

One governmental body that has a policing function is the Securities Exchange Commission (SEC).一个政府机构说，有一个治安功能是证券交易委员会（ sec ） 。 It is primarily concerned with public companies because their job is to protect investors from unscrupulous acts.它主要涉及上市公司，因为他们的工作是保护投资者免受不法行径。 Recently, the SEC has gotten into the act of establishing accounting standards.最近，证交会已变得纳入该法确立的会计标准。 It has its hands full today.它有其充分手中。

Since most businesses use their financial statements to prepare their required income tax returns, the Internal Revenue Service (IRS) may audit those tax returns and review the financial statements upon which the tax returns are based.因为大多数企业利用其财务报表，以备所需的所得税申报表，国内税收服务（国税局） ，可这些审计报税和审查财务报表所依据的报税依据。 Not following the rules can get you in trouble with this governmental body.不遵守规则能得到你的麻烦，这与政府机构。

You can see that in many ways compliance to the principles and standards is a mixture of voluntary and regulatory behavior.你可以看到，在许多方面都遵守的原则和标准，是一个混合自愿和管理行为。 Currently, there is an effort underway to set international accounting standards due to the inexorable globalization process.目前，有一项正在进行的一套国际会计准则由于笔直全球化进程。 This is a massive undertaking that will take years, but it is obviously necessary and inevitable.这是一项庞大的事业，将需时多年，但它显然是十分必要的和不可避免的。