具有中国特色现在中国国内的各个领域都能看到,这在我国现行的会计准则里也不例外,这对于会计职业来说本身是好还是坏呢?在安然时间以及一系列的经济危机之后,我们国内不得不排除完全照搬国外理论的可能性。中国应该有怎样的特色才能正真有益于中国国内的实际发展,本文以哲学理论为基础粗略的探讨了真正的中国特色的会计准则应该如何建立。 With Chinese characteristics now can be seen in all areas of China, which is the current accounting standards in our country is no exception, which for the accounting profession itself is good or bad? Enron time and a series of economic crisis, we The country has to rule out the possibility of completely copying foreign theories. What kind of characteristics China should have can really be beneficial to the actual development in China. Based on the philosophical theory, this article roughly explores how to establish the true accounting standards with Chinese characteristics.