在世界经济进一步融合的大背景下,中国会计界面临的一个核心问题——建立中国会计准则体系。我国会计界在对中国会计改革进行了系统的研究论证,将中国会计改革进程设定为三个阶段,即试点和探索阶段、模式转换阶段、体系完善和发展阶段。从1987年中国会计学设立“会计准则研究组”算起,我国会计界研究会计准则已经走过了10个年头,《企业会计准则》颁布实施也已有三年有余。前二个阶段的改革已经完成,基本建立了与国际会计惯例相协调的,适应现时中国经济改革和发展需要的会计规范体系。当前,我国正进行第三阶段的改革,即通过制定和发布实施具体会计准则,完善和发展中国的会计准则体系。本文试图从几个方面着 Under the background of further integration of the world economy, one of the core problems that Chinese accounting circles face is establishing the system of Chinese accounting standards. China’s accounting profession in the Chinese accounting reform conducted a systematic study demonstrated that the process of accounting reform in China is set to three stages, namely, pilot and exploration stage, the mode conversion stage, system improvement and development stage. Since 1987, China’s accounting set up “Accounting Standards Study Group ” count, our accounting standards for accounting research has gone through 10 years, “Enterprise Accounting Standards” promulgated and implemented more than three years. The first two stages of the reform have been completed, and basically established with the international accounting practices to adapt to the current needs of China’s economic reform and development of accounting norms system. At present, our country is carrying out the third phase of the reform, that is, through the formulation and promulgation of specific accounting standards, improve and develop China’s accounting standards system. This article attempts from several aspects