闫达五、耿建新同志在《会计研究》1997年第1期上登刊的《我国会计准则述评》一文,该文共分五个部分:一、简要回顾,二、成效评价,三、问题思考,四、改进建议,五、远景展望。本刊摘登其第二部分,以《我国会计准则的成效评价》为题转载,供读者参考。 Yan Da Wu, Comrade Geng Jianxin published in the “Accounting Research” 1997 first issue of “Review of Accounting Standards in China,” a text, the article is divided into five parts: First, a brief review, the second, the effectiveness of evaluation, three problems Thinking, four, suggestions for improvement, five, long-term outlook. Our second part of the magazine, with “the evaluation of the effectiveness of China’s accounting standards,” as the title reproduced for the reader’s reference.