研究中国特色的会计问题离不开国际国内的发展形势。本文从对近一年来国内外政治、经济生活中发生的有关事项的研究和思考中得出了对会计的中国特色和会计信息的真实性的几点看法。 (一) 1、建立具有中国特色的会计理论与方法体系是中国会计学会提出的会计理论研究的目标。中国会计学会“中国特色的会计理论与方法体系”专业委员会继1999年12月在长沙召开第一次研讨会后,又于2000年末召开第二次研讨会。迄今为止,对于中国会计是否存在本国特色,以及是否存在“中国特色的会计理论与方法体系”等相关问题,仍存在不同看法。有人赞成,有人怀疑。不少人认为,不应当将中国会 The accounting problem with Chinese characteristics can not be separated from the international and domestic development. This article draws some opinions on the authenticity of Chinese characteristics and accounting information from the research and reflection on the related matters that occurred in the political and economic life at home and abroad in the recent year. (A) 1, the establishment of accounting theory and method system with Chinese characteristics is the goal of accounting theory research proposed by China Accounting Association. The Chinese Accounting Association “Accounting Theory and Method System with Chinese Characteristics ” Committee convened the second seminar in late 2000 after the first seminar was held in Changsha in December 1999. So far, there are still different opinions on the existence of Chinese characteristics in accounting and the existence of “accounting theory and methodology with Chinese characteristics.” Some people agree, some people doubt it. Many people think that China should not be held