经过几年的努力,凝结着众多会计学专家、学者以及会计工作者心血的《企业会计准则》(以下简称《准则》)出台了。《准则》因此由理论讨论、拟定阶段进入预备实施阶段。学习、领会《准则》的内容和实质,是当前会计界的重要任务。在此呈上笔者对《准则》的认识,以期抛砖引玉。 After several years of hard work, the “Accounting Standards for Business Enterprises” (hereinafter referred to as the “Guidelines”) has been promulgated with the efforts of many accounting experts, scholars and accounting workers. Therefore, the “Guidelines” are debated by theory and the drafting stage is entered into the preparatory phase of implementation. To study and understand the content and essence of the “Guidelines” is an important task for the current accounting profession. Here I was on the “guidelines” understanding, with a view to initiate.