一、高质量会计准则是一种公共物品会计准则是进行会计工作的规范。早期的会计理论,仅限于研究会计的记账方法和会计事项的处理程序,这一阶段,还没有涉及到对会计工作的规范化要求,会计事项的处理还带有个别性、非普遍性的特点。20世纪30年代的大危机,使人们认识到,由于没有对会计工作的统一规范,企业之间提供的会计信息,相互间无可比性,会计信息可利用价值微乎其微,甚至误导了会计信息的使用者,这是导致大危机的一个重要原因。在 First, high-quality accounting standards is a public goods accounting standards is the standard for accounting work. The early accounting theory was limited to the accounting method of accounting and the handling of accounting matters. At this stage, the standardization of accounting was not involved yet. The handling of accounting matters was also characterized by individuality and non-universality . The great crisis of the 1930s made people realize that the accounting information can not be used in a very small amount or even misled the use of accounting information due to the incomparable accounting information provided by the enterprises and the lack of uniform norms of accounting work. This is one of the major causes of the great crisis. in