在一向平静的会计领域里,如果不说是革命的、也是一场改良的风波正在兴起。由于会计受到通货膨胀的损害,企业合并浪潮的冲击和美国证券交易委员会各种新规章的影响,越来越多的会计人员认识到,他们一向遵循的会计程式(那个可以远溯到十五世纪、从初创复式簿记时起一直沿用下来的那个会计程式)能为投资者提供切合实用的、并能据以作出财务决断的资料,简直少得可怜。 In the area of ​​accounting that has always been calm, if it is not revolutionary, it is also a storm of improvement that is rising. As accounting is hurt by inflation, the impact of the wave of corporate consolidation and the impact of various new regulations of the Securities and Exchange Commission, more and more accountants are aware of the accounting programs they have always followed (that can be traced back to the fifteenth century The accounting program that has been used since the start-up double-entry bookkeeping was able to provide investors with practical information on which to make financial decisions.