《会计研究》自1980年创刊,即将走过出刊100期的历程。在这个过程中,全国人瞩目的是会计制度改革,《会计研究》对此给予了极大的关注。当前,正值具体会计准则的制定时机,为了纪念《会计研究》出刊100期,也为了继续《会计研究》对具体会计准则的理论和制定方法的探讨,特写此文,就具体会计准则制定中的几个基本理论问题提出一些抛砖引玉的看法。 一、关于具体会计准则的制定目的 Accounting Research started its publication in 1980 and will soon pass through 100 issues. In this process, the people in the whole country pay attention to the reform of the accounting system, and the “Accounting Research” has paid great attention to this. At present, the timing of the development of specific accounting standards, in order to commemorate the “Accounting Research” published 100 issues, but also to continue “Accounting Research” on the specific accounting standards theory and method of development, this article, the specific accounting standards In a few basic theoretical issues put forward some suggestions. First, on the formulation of specific accounting standards