企业具体会计准则的制定机构与程序的思考乔旭东，高少军《企业会计准则》发布和实施后，制定具体会计准则就显得尤其迫切和重要。有关具体准则的制定涉及的问题很多，在这里我们仅就具体准则的制定机构与制定程序谈一点看法。在市场经济的国家，会计准则的制定机构一般都... Enterprise accounting standards for the formulation of institutions and procedures Qiao Xudong, Gao Shaowu “Accounting Standards for Business” after the release and implementation of specific accounting standards to develop it is particularly urgent and important. There are a lot of problems involved in the formulation of specific guidelines. Here we only talk about the formulation of specific guidelines and the formulation of procedures. In countries with a market economy, the accounting standards setting bodies generally ...