关于具体会计准则的思考

Thinking On Specific Accounting Principles

财政部原计划在１９９３年以后的３－５年内，按照需要与可能完成４０个具体会计准则。到１９９８年底已颁布８个具体会计准则，其余具体会计准则以后将陆续出台。本文对具体会计准则制定的动因、实施范围以及实施后对企业会计主体产生的影响做粗浅的探讨。

Financial ministry had planed to establish 40 items of specific accounting principles according to the requirements and possibilities in 3-5 years form 1993. Eight items have been issud,others will be issued in the future. The paper probes into the causes of establishment of specific accounting principles 、the scope and the influence of its implementation.