中国会计问题涉及许多方面,而如何建立中国会计准则体系是其中的核心问题。这里拟就建立中国会计准则体系的初步实践作些介绍,并就其中带有普遍性的问题提出来与各位讨论,希望借此机会将中国会计问题 China’s accounting problems involve many aspects, and how to establish China’s accounting standards system is one of the core issues. It is intended to introduce some preliminary practices in the establishment of China’s accounting standards system and to discuss with you some of the issues with universality in the hope of taking this opportunity to put China’s accounting issues