我国会计准则几经修订,其目的就在于强化对市场经济秩序的维护,使市场经济体制更加完善,从而使公众的利益得到有效保障,会计信息质量得到实质性提高。在新会计准则实施的这段时间里,一些问题已经逐渐凸显,文章以现存会计准则的问题为出发点,对我国会计准则的制定与完善进行探究。 After the revision of China’s accounting standards, its purpose is to strengthen the maintenance of order in the market economy and to make the market economy more perfect, so that the interests of the public can be effectively protected, and the quality of accounting information has been substantially improved. In the period of implementation of new accounting standards, some problems have been gradually highlighted. Based on the existing accounting standards, the article probes into the formulation and perfection of China’s accounting standards.