为了适应经济的发展和改革开放的需要,我们提出研究和制定我国会计准则的设想已经有好几年了,有关制定会计准则的一些问题也有不少文章讨论介绍过,根据邓小平同志南巡谈话的指示精神,要加快改革的步伐,会计准则也将尽快出台,在会计准则发布的前夕,再重申制定和实施会计准则的几个有关问题,还是很 In order to meet the needs of economic development and reform and opening up, we have proposed that we should study and formulate our own accounting standards for several years. Some issues concerning the development of accounting standards have also been discussed and discussed. According to Comrade Deng Xiaoping’s instructions on the southern tour talk Spirit, we must speed up the pace of reform, accounting standards will be introduced as soon as possible, on the eve of the issuance of accounting standards, and then reiterated the formulation and implementation of accounting standards a few related issues, or is it