一、会计制度制定方面用来规范财务会计报告的标准是会计制度,只有依据了会计制度, 才能产生反映企业经济真相的财务会计报告。 (一)会计制度改革的目标——高质量会计准则葛家澍初步将高质量会计准则特征归纳如下: 1．高质量的会计准则在理论上应 First, the accounting system used to regulate the standard financial accounting report is the accounting system, only based on the accounting system, in order to produce a reflection of the economic truth of the enterprise financial and accounting reports. (A) the objectives of the accounting system reform - high-quality accounting standards Ge Jia Shu preliminary characteristics of high-quality accounting standards are summarized as follows: 1. High-quality accounting standards should be in theory