近几年来,会计准则问题已日益引起人们的重视。但是对于社会主义企业究竟有哪些会计准则,为什么要有这些准则认识还不够一致。会计准则作为人们处理会计工作的规范,它属于上层建筑,它是适应经济基础的要求建立起来的。经济基础的性质决定上层建筑的性质,经济基础是由一定的生产资料所有制形式和由此决定的交换、分配关系构成的有机统一体。我们只有把握住会计准则属于上层建筑,它决定于经济基础、又对经济基础起作用,才能对社会主义企业会计准 In recent years, the issue of accounting standards has drawn increasing attention. However, it is not enough to know exactly which accounting standards the socialist enterprises have and why they should be recognized. Accounting standards as a standard for people to deal with accounting work, it belongs to the superstructure, it is to adapt to the economic foundation set up. The nature of the economic foundation determines the nature of the superstructure. The economic foundation is an organic unity formed by a certain form of ownership of the means of production and the consequent exchange and distribution. Only by grasping that the accounting standards belong to the superstructure depends on the economic basis and on the economic basis, can we regard the accounting standards of the socialist enterprises