本文通过对准则制定的理论分析 ,结合我国转型经济的特殊体制背景 ,以世纪星源的非货币性交易为例 ,对我国的会计准则制定进行了一项案例研究。研究结果发现 ,会计准则的制定不仅是会计层面的技术问题 ,还是关乎利益协调的政治问题 ,这对于理解和推动我国当前会计改革具有重大的现实意义。 Based on the theoretical analysis of the guidelines and the special institutional background of the transitional economy in our country, this paper takes a case study of the non-monetary transaction of the Century Star as an example. The findings show that the development of accounting standards is not only a technical issue at the accounting level but also a political issue concerning the coordination of interests, which is of great practical significance for understanding and promoting the current accounting reform in our country.