一、以企业会计准则为指导，适当考虑其前瞻性 特殊行业会计规范和会计核算，应该是企业会计准则和一般会计规范在特殊行业会计领域中的具体贯彻。我国现行的以会计准则为核心的会计规范体系，不仅较好地体现了会计的一般目标、基本职能以及会计任务的要求，也代表了会计的国家 First, the guidance of Accounting Standards for Business Enterprises, with due consideration to its forward-looking accounting norms and accounting for special industries, should be the concrete implementation of the accounting standards for business enterprises and general accounting standards in the field of special-purpose accounting. China’s current accounting standards as the core accounting standards system, not only better reflects the general objectives of accounting, basic functions and accounting requirements, but also on behalf of the accounting country