基本会计准则的完善，对于准则体系的建设具有重要的意义。我国已初步形成一个在基本会计准则的统驭下，基本涵盖社会经济业务的具体会计准则体系。但笔者以为，从宏观方面考虑，对于这样一个体系的建设，应该重视以下两个方面的问题。（一）会计准则的制定目标应该是单一的， The improvement of the basic accounting standards is of great significance to the construction of the standardization system. China has initially formed a system of specific accounting standards that basically covers social and economic businesses under the control of basic accounting standards. However, I think, from a macro perspective, for such a system, we should pay attention to the following two aspects. (A) the development of accounting standards should be a single goal,