我国会计准则述评●阎达五耿建新制定和实施会计准则已作为我国会计的一大变革而载入史册。尽管具体会计准则目前尚未公布，但从提交的《征求意见稿》看，我国会计准则的模式和体系已基本定型。从１９８７年中国会计学会设立“会计准则研究组”算起，我国会计界研究会计准... China’s Accounting Standards Review ● Yan Da Wu Geng Jianxin to develop and implement accounting standards as a major change in China’s accounting history recorded. Although the specific accounting standards have not yet been announced, but from the “draft” submitted to view, our accounting standards model and system has been basically finalized. From 1987 China Accounting Association set up “Accounting Standards Research Group” count, our accounting research standards ...