从我国会计改革的目标来看 ,我国会计标准体系构架是要通过改革 ,建立起既符合中国国情、又与国际惯例相协调的 ,包括政府会计、非营利组织会计和企业会计三大组成部分组成的中国会计标准体系。从企业会计标准体系构架考虑 ,是要通过改革 ,建立起我国企业会计标准的三个层次 : From the goal of accounting reform in our country, our country’s accounting standards system is to establish a framework that complies with both China’s national conditions and international practices through reform, including government accounting, non-profit organization accounting and corporate accounting Chinese accounting standards system. From the perspective of enterprise accounting standard system architecture, it is necessary to establish three levels of corporate accounting standards in our country through reform: