对我国制定具体会计准则进展情况的简介以《企业会计准则》为依据，加紧制定具体准则，尽快建立中国会计体系，是会计工作当前面临的一项迫切任务。制定中国会计准则的总体目标是：从１９９３年起，用三年左右的时间，基本形成以基本准则和具体准则为内容的中国会计准则体... Briefing on the Progress of Establishing Specific Accounting Standards in China Based on the “Accounting Standards for Business Enterprises”, stepping up the formulation of specific guidelines and setting up the accounting system in China as soon as possible is an urgent task currently facing accounting work. The overall goal of setting Chinese accounting standards is: from 1993 onwards, with about three years, basically form the basic principles and specific guidelines for the content of China’s accounting standards body ...