金秋十月,秋高气爽,在这象征收获的季节里,我国会计改革的主体——会计准则建设也到了即将收获的阶段。本期以会计准则为主体的内容,就是为在作最后冲刺的会计准则建设而助力。作为规范会计运行的会计准则建设,是我国会计改革的重头戏。财政部主管会计的官员在不同的场合宣布今 Autumn in October, autumn, in this symbol of the harvest season, the main accounting reform in our country - accounting standards construction is about to harvest stage. This issue of accounting standards as the main content is to assist in the construction of accounting standards for the final sprint. As a standard accounting operation of accounting standards construction, is the highlight of China’s accounting reform. Officials in charge of accounting at the Ministry of Finance announced today on different occasions