会计准则制定中之利益关系人及其动机●江川我国从《企业会计准则》的实施到“具体会计准则”的制定，是会计改革史上的重大革命。虽然在今后一个较长的时期内不会再有象今天这样的革命性改革，但会计准则的制定与实施却并没有因此而宣告结束。１９９３年７月１日开始试行... Stakeholders in the development of accounting standards and their motivation ● Jiangchuan From the implementation of the “Accounting Standards for Business Enterprises” to the formulation of “Specific Accounting Standards”, our country is a major revolution in the history of accounting reform. Although revolutionary reforms like today will no longer be available for a longer period in the future, the formulation and implementation of accounting standards have not yet ended. July 1, 1993 trial began ...