在市场经济下,我国会计工作所面临的社会经济环境在不断发生变化,会计业务日趋复杂。为此完善会计规范机制对规范会计信息、促进经济稳定持续地发展将起到不可或缺的作用。会计规范是人们在开展会计实务时必须掌握的有关会计领 Under the market economy, the social and economic environment facing China’s accounting work is constantly changing, and the accounting business is increasingly complicated. For this reason, improving the accounting normative mechanism will play an indispensable role in standardizing accounting information and promoting the steady and sustained development of the economy. Accounting standards are the accounting collaborators that people must master when conducting accounting practices