从现行会计规范及改革趋势看,我国的企业会计准则和事业单位会计准则这两套会计规范的共性远多于个性。从分析中不难看出,两套会计准则大同小异,重复多于新意,为 From the current accounting norms and trends in reform, China’s accounting standards and accounting standards of these two sets of accounting norms of the common nature of far more than personality. It is not difficult to see from the analysis that the two sets of accounting standards are similar and repeat more than new ideas