几种小型企业的本质及其会计核算的规范初探熊源珍一、问题的提出落实会计理论研究为“两个根本性转变”服务的方针，是“九五”期间我国会计理论工作者的中心任务，深化会计改革和整顿会计工作秩序，又是当前和今后一个时期会计工作的重点。为此，我们的会计理论研究应继... The Nature of Several Small Enterprises and Their Accounting Standards Xiong Yuen-zhen A Problem Settlement The implementation of the principle of accounting theory research for “two fundamental changes” is the central task of China’s accounting theory workers during the Ninth Five-year Plan period. Deepening accounting reform and rectifying the accounting work order are also the focus of current and future accounting work. To this end, our accounting theory should follow ...