会计准则是上一世纪的产物，是会计理论的组成部分，是指导会计实务的规范与准绳。世界各国的会计实务都是在一定的规范要来指导下进行的（当然采取的形式不同）。笔者拟就通过中外会计准则的比较分析，摸索出中国企业会计准则的出路。（－）会计目标的差异我国《企业会计准则 Accounting standards is the product of the last century, is an integral part of accounting theory, is to guide the accounting practices of norms and standards. The accounting practices of all countries in the world are guided by certain norms (of course, take different forms). I intend to adopt a comparative analysis of Chinese and foreign accounting standards, to explore the way out of Chinese enterprise accounting standards. (-) Differences in Accounting Objectives China’s “Accounting Standards for Business Enterprises.”