建立具有中国特色的会计准则,又列入了“八五”期间的会计工作重点之一,在以前相当长的一段时间里,很多同志就会计准则这一课题进行了广泛的探讨,并取得了可喜的成绩,但是,大多数同志对这一课题的探讨只集中在“会计准则是什么”“我国是否应建立会计准则?”以及“怎样建立我国 The establishment of an accounting standard with Chinese characteristics has also been included in the accounting work during the “Eighth Five-Year Plan” period. In the past a long period of time, many comrades conducted extensive discussions on the subject of accounting standards and obtained However, most of the discussions on this subject focus only on “what are the accounting standards?” “Should China establish accounting standards?” And "How to set up China