《上海会计》1989年第5期发表务滋的《娄尔行教授作关于会计准则的学术报告》一文,文章说,在当前形势下,为什么要制订我国自己的会计准则?娄尔行教授归纳为五个方面:一是加强宏观控制,改变国家经济管理职能的需要。会计改革要兼顾国家宏观控制和企业微观搞活的需要,就有必要制订适用面更广的会计准则,来改变现在会计制度统得过死的状况。二是深化改革,建立商品经济新秩序的需要。有计 “Shanghai Accounting” 1989 the fifth issue of AIDS, “Professor Lou Erhang on the accounting standards for the academic report” article, the article said that in the current situation, why should formulate our own accounting standards? Professor Lou Er-line induction For five aspects: First, to strengthen macro control and change the needs of the country’s economic management functions. Accounting reform to take into account the macro-control of the state and the micro-business needs of enterprises, it is necessary to develop a more comprehensive accounting standards to change the current accounting system too dead. Second, we need to deepen the reform and establish a new order of commodity economy. There is a meter