围绕发展社会主义市场经济,借鉴国际会计惯例,制定一个包括基本准则和具体准则在内的中国会计准则体系,是深化会计改革的宏伟目标。作为实现这一改革目标的第一步,1993年实施了“两则”“两制”,迄今已经两年多了,从总的运行情况来看是成功的,达到了预想效果。同时,从1993年初开始又着手具体准则的草拟工作,预定的30个具体准则征求意见稿已经完成,征求意见工作已经进入最后阶段。现在我们应当认真总结实 Centralizing the development of the socialist market economy, drawing on international accounting practices and formulating a Chinese accounting standards system that includes basic norms and specific norms, it is an ambitious goal of deepening accounting reform. As the first step in achieving this goal of reform, the “two systems” and “two systems” were implemented in 1993 and it has been more than two years so far. It has succeeded in terms of the overall operation and has achieved the desired results. In the meantime, since the beginning of 1993, the drafting of specific guidelines has been started. The draft of the 30 specific guidelines for the preliminary draft has been completed and the solicitation of comments has come to the final stage. Now we should conscientiously sum it up