美国通用会计准则(USGAAP)一向与评估行业无关,体现在美国评估业与会计业的关系上,两者之间远没有欧洲评估业与会计业的合作关系密切。安然事件等会计丑闻对美国会计准则体系构成很大压力,在资本市场和证券市场的压力之下,一向与国际会计准则委员会保持距离的美国财务会计准则委员会(FASB)也进行 The United States generally accepted accounting standards (US GAAP) has nothing to do with the assessment of the industry, reflected in the United States assessment of the relationship between accounting and industry, between the two far from the assessment of Europe and the close cooperation between the accounting industry. Accounting scares, such as Enron, have put a lot of strain on the American accounting system, which is also under pressure from capital markets and securities markets, and the Financial Accounting Standards Board (FASB), which has long kept its distance from the International Accounting Standards Board