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本文之所以将２０世纪的会计准则建设提高到法律制度创新的高度来认识与评价，这既是从它在２０世纪经济管理工作中的重要作用与影响考虑的，也是从发展趋势看问题，对它将作为一种准法律性制度在规范企业、政府乃至整个市场经济行为中的关键性作用来分析认定的。未来会计准则?
The reason why this paper raised the construction of accounting standards in the 20th century to the height of legal system innovation is to recognize and appraise both from its important role and influence in the economic management in the 20th century and from the trend of development. As a kind of quasi-legal system in regulating the business, government and even the entire market economy behavior of the key role in the analysis identified. Future accounting standards?