目前,财政部正抓紧制定具体会计准则,以建立健全我国的会计准则体系。什么是具体会计准则?它与《企业会计准则》是什么关系?财政部副部长张佑才谈:《企业会计准则》实施以来,情况良好,其主要成效表现在:第一,初步建立了以《企业会计准则》为指导、行业会计制度为规范的新的企业会计核算模式,使企业会计核算更加规范、简明,会计信息更加真实可靠;第二,促进了企业财会人员和其他经营者经营思想和观念的转变,推动了企业内部管理的进步,准则和新制度赋予企业的理财自主权得到了广泛应用,对企 At present, the Ministry of Finance is stepping up the formulation of specific accounting standards in order to establish and improve our country’s accounting standards system. What is the specific accounting standards? It and the “Accounting Standards” What is the relationship? Vice Minister of Finance Zhang Youcai: “Accounting Standards for Business” since the implementation of the good, its main results are shown as follows: First, the initial establishment of a “business Accounting standards ”as a guide, the industry accounting system for the standardization of a new accounting model for enterprise accounting accounting more standardized, concise, more realistic and reliable accounting information; second, to promote the business accounting personnel and other business ideas and ideas The changes have promoted the progress of the internal management of enterprises. The guidelines and the new system have given the enterprises a wide range of financial autonomy,