随着科学技术和经济发展速度的不断加快,会计主体经济业务的种类相应扩大,会计对象数量和复杂度的增强导致了会计准则体系横向的快速膨胀,同时,会计信息质量特征的要求又加速了会计准则纵深方向的发展。不断复杂化的会计准则在一定程度上解决了 With the speeding up of science and technology and economic development, the types of economic business of accounting subjects expand correspondingly. The increase of the number and complexity of accounting objects has led to the rapid horizontal expansion of accounting standards system. At the same time, the requirement of quality characteristics of accounting information has been accelerated Accounting standards in depth direction of development. The ever-complicated accounting standards have been solved to some extent