统一会计准则制订的经济效率——兼论中国行业会计制度的存废●薛云奎中国行业会计制度是不是统一会计准则的一种形式？回答是肯定的。（１）会计准则是一种规则，而行业会计制度也同样具有规则的作用，它与《企业会计准则》、《企业财务通则》及已发布的具体会计准则（征... Economic Efficiency of Uniform Accounting Standards - Concurrently Discussing the Existence and Abolition of Accounting System in China’s Industry ● Xue Yunkui Is China’s accounting system of industries not a unified form of accounting standards? The answer is yes. (1) accounting standards is a rule, and the industry accounting system also has a regulatory role, it and the “Accounting Standards for Business Enterprises”, “Corporate Finance” and published specific accounting standards (levy ...