制定和实施会计准则,对国际会计惯例的吸收和借鉴,应结合我国市场经济的特点和具体会计环境,因此有必要深入研究会计准则同市场经济的关系。一、国际会计准则出现与发展的历史会计是关于会计主体经济活动的确认、计量、记录和报告的信息处理系统。对于一个经济实体的内部管理来说,也需要一套信息处理的程序和方法,可以称之为会计制度。这种内部会 The formulation and implementation of accounting standards and the absorption and reference of international accounting practices should be combined with the characteristics of the market economy in our country and the specific accounting environment. Therefore, it is necessary to study in depth the relationship between accounting standards and market economy. I. History of the Emergence and Development of International Accounting Standards Accounting is an information processing system about the confirmation, measurement, recording and reporting of economic activities of accounting entities. For the internal management of an economic entity, also need a set of procedures and methods of information processing, which can be called the accounting system. This internal will