会计准则是规范会计账目核算、会计财务报告编制的相关规定。在公正合理的基础上,使得各个不同会计时期不同主体的比较成为可能。一个完善的会计准则可以让企业、国家经济得到更好的发展。目前我国会计准则存在着体系不严谨、缺乏协调性等问题,针对这些问题,我们需要提出符合我国国情的对策。 Accounting standards is to regulate the accounting book accounting, accounting financial report preparation of the relevant provisions. On the basis of fairness and reasonableness, the comparison of different subjects in different accounting periods is made possible. A sound accounting standards can make enterprises, the national economy to get better development. At present, there are some problems in our country’s accounting standards, such as lack of system and lack of coordination. In response to these problems, we need to put forward countermeasures in line with China’s national conditions.