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中文摘要：
安然事件及近年来的金融危机暴露出美国会计准则体系结构混乱、难以检索、难以应用的缺陷，因此美国对其会计准则体系作出重大变革，重整公认会计原则（GAAP）结构，正式启用《FASB会计准则汇编》，从根本上消除了美国以往由多个机构以多种形式发布多种准则文献的状况。这一举措将极大改善美国会计准则的质量，减少“准则超载”现象，降低准则复杂性，并推动美国会计准则与国际准则的趋同，最终将对各国会计准则的制定形式、格局和走向产生重大影响。
英文摘要：
The Aron Event and recent global financial crisis have exposed some defects of American accounting standards sysytem, which is confused and difficult to be retrieved and used. In order to improve the quality of accounting standards, FASB initiated a Codification and Retrieval Project and made a significant reform on GAAP＇s struture, the paper believes that it is an effective measure to improve U. S. accounting standards, decrease the complexity and standards overload, promote international convergence of U. S. GAAP to IFRSs, and eventually make significant influences on other countries＇ accounting standards setting and their GAAP structues.
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