一些论著将欧美发达国家的会计规范一律称作会计准则，甚至说：“目前世界各国都选择了以统一准则来规范企业财务信息揭示的方式。”这种说法是不够准确的。会计工作规范形式主要有：经济立法、会计准则、会计制度、职业道德等。由于社会环境和历史传统的差异，经济立法与职业 Some treatises regard the accounting norms of the developed countries in Europe and the United States as the accounting standards, and even said: “At present, all countries in the world have chosen a unified standard to regulate the way enterprises disclose financial information.” This view is not accurate enough. The main forms of accounting work norms are: economic legislation, accounting standards, accounting system, professional ethics. Due to the differences of social environment and historical tradition, economic legislation and occupation