争议还在继续相信已经没有什么人会怀疑会计准则国际趋同的必要性和作用。然而,财政部出台新准则的速度之快还是令人多少有些吃惊。由于国际财务报告准则主要是适用于成熟的市场经济,而中国距此显然还有不小的差距,有人质疑中国发布新会计准则的时机。怀疑者认为会计制度的制定 Disputes continue to believe that no one has any doubts about the need and the role of international convergence in accounting standards. However, the speed at which the Ministry of Finance introduced the new guidelines is somewhat surprising. Since IFRSs are mainly applied to a mature market economy, China obviously has a long way to go. Some people question the timing of the release of new accounting standards in China. Skeptics think that the accounting system