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3(361005):,;,,()(SEC)(AnthurLevitt)1997,,(1999)(2001),,,,(earningsmanagement)(earningsmanipulation),,Levitt,,,?,,?,?,,,AnthurLevittLevitt,199432002WTO1999520018Levitt(TheNumberGame),1998225,Levitt(TheNumbersGame),,;19901018Levitt:(QualityInformation:theLife-bloodofourMarkets),:,61200211012,,(IASC)()(DavidCairns):IASC(/,1994)IASC,,1973(IASC)1988,IASC:,(IASs)IASs,19891,IASC(19899,ED3219906IASC)I2ASCIASIAS(benchmarktreatment),(alterativetreatment)IASC(IOSCO),IASC(corestandards),1993,I2ASCIOSCOIASC540,IOSCOIASC1994,,,,,IOSCOWTO,IASC,,IOSCOWTOSEC,2090,,,(,),(),,,;,;;,,Levitt?,(audit)(review),?,(GAAP,,,),,,AuthurLevitt,,,,Levitt:(1);(2),R&D;(3),,;(4),;(5),,2000517IOSCO:IASC30(30200011)IOSCO(IOSCOsTechnicalCommittee),IOSCO,,(,),,,Levitt:TheNumbersGame(1998)712002110:,Levitt,IASC,,,,IASC,,GAAP,,SECHarveyL.Pitt(GAAP),LevittIASCIASCIASC,,LevittLevitt,,():,;,,;,IASCSEC,,Levitt,:?SEC,?,??,,GAAP,?,GAAPLevitt,,,,,,,,Levitt(,)(FASB)2,,,,,,,,,,,();,812002110,(;(SPE);;;),,,,,,?,,(),,,,,19711989(),(),(19713APB19),2080,,,1978FASB1,,,,FASB19891195,,,GAAP,90,FAS95,19975,,,,,,,,,,(specialpurposeenties)SECFASB,,1979,1GAAP,,,,(),FASB,FASB1:,GAAP(,);GAAP,,FASB1FAS33:,:,,(FASBConceptStatementNo1.Par25,1978)912002110.GAAP,./,(),,,FAS33(replacementcost)(cur2rentcost)FAS33C99f[()],(SFACNo.5),:ASB5(FRSNo.5ReportingtheSubstanceofTransactions,1994.4),?,,?GAAPGAAP,FAS48FAS49,,,,,,,FAS48,6(FAS48par.6),,,(),(),,,,,,(,),,,,,200224SECPitt,(6),,,(),FAS115,,,a.20023,p.p.53-57b.PublicStatementbySECChairman:RegulationoftheAccountingProfession,HarveyL.Pitt,January17,2002022002110,FAS115,,(holdinggainsorloss2es)FAS115,:,FAS115,,,(,),,(),80,,,Pitt,,Pitt,,,,,,,,,,,,,,,,GAAP(Rules-basedapproach)IASBIASIFRS(Principles-basedapproach)?FAS130,(1)(2),(1);(2)122002110,,,,GAAP65(19371ARB)65,GAAP(),,GAAP,1962APBAPBopinionNo.2(Invest2mentCredit),,CPASEC,APBAPBopinionNo.2APBopinionNo.4,,,GAAP(ARBsAPBopinionsFASsFASBinterpretations)IASCIASBIFRS,,,,,,2000IASC,()IASBIASB14,5;3;3();1IASB,,IASB,,,(dueprocess)2000(IASC,),:(1)IASB;(2),IASB;(3)IASB,(),,3;(4)IASB,(ED),IASB2/3,EDED3;(5),IFRD,IASB,IASB3/4,lu,,,,,,,,,,,lu2000(),5222002110,,,,,,,,!,,:(1),,;(2),,,(Accountingrecognition)(Accountingmea2surement)(Informationdisclosure)(Accountingchoice)(Accountingestima2tion)(Accountingprediction);(3),,,;(4)(supportinginfrastructure),:;,;(),;,lv:,1999..,5:29,2001..,12:28(),().1994../.1994().:,175212,.2002..,2:39.2000.2000.:,110,.2002..,3:5357Authur1998,TheImportanceofHighQualityStandards,AccountingHorizonsJune1998FASBConcepts,FASBStatementsPitt.2002.RemarksbySECChairman,Janurary17SECConceptReleace.2000.InternationalAccountingStandards,February16Turner.markes.1999.TheyearofAccountant.June14lv(a)TheyearofAccountant,RemarksbybynnE.Turnes(ChiefAccountant,U.SSEC),attheSECInsitute,NewYork,June14,1999(b)SECConceptRelease:InternationalAccountingStandards(byU.SSEC),February16,2000322002110EnglishAbstactsofMainPapersHighQualityAccountingStandards:ARevisitGeJiashuThisPaperreviewstheargumentondiscussionaboutHighqualityAccountingStandardsinAmericafiveyearsago.Idis2coveredtwomainissuesneededtobediscussedfurther.First,therealtionanddifferencebetweenHighqualityAc2countingStandardsandHighqualityfinancialreporting;Second,theappropriatestepstoset,interpret,applyandsu2porinfrastructureofhighqualityAccountingStandards.Inbrief,themostofaccountinginformationqualitiessuchasrelevance,reliability,comparability,neutrality(fairness),fulldisclosure,transparencyaresuitableforthequalityoffinan2cialreporting.However,theyareinappropriatetodefinethequalityofAccountingStandards.InquiryintotheCausesofFinancialFraudinU.S.HuangShizhong&ChenJianmingThewidespreadoffinancialfraudinU.S.notonlycauseshugelossestoinvestorsandcreditors,butalsomakesthepublicloseconfidenceoncorporateAmerica.ThisseriesofegregiousfinancialfraudclearlydemonstratethestructuralweaknessesoftheinstitutionalarrangementinU.S.,forcingpeopletoprobeintotherealcausesoffinancialfraud.ThispaperclaimsthatsixdysfunctionalareascontributetotherepeatingfinancialfraudinAmerica.Theseareasinclude(a)puttingthecartbeforethehorseapproachtoearningsforecastbyWallStreet;(b)thedistortedmotivationmechanismofstockoptionwide2lyusedbycorporateAmerica;(c)theornamentalmonitoringsystemofindependentdirectors;(d)thebiasedmanagementadvisoryserviceofferedbyconsultingfirms;(e)thepreferencetorulebaseinstandardsetting;and(f)accountingprofessionpsdisorientationanddeviationfromitsattestationfunction.ResearchesonAccountingandAuditinginthepost-EnroneraLujianqiaoTheSarbanes-OxleyActof2002waspassedbyAmericanCongressandwassignedbyAmericanPresidentintolawon30July2002,asaradicalreactiontotheaccounting,auditing,corporategovernanceandsecuritiessupervisionissuesaris2ingfromtheaccountingscandalsthatbeganwithEnronandcarriedthroughtoWorldComandbeyond.TheActcontainsanumbersofsweepingreformsofoversightofaccountingindustry,auditingindependence,financialdisclosures,corporateresponsibility,securitiesanalystconflictsofinterest,SECresourcesandauthority,corporateandcriminalfraudaccount2ability,etc.Thispa