制定我国的会计准则,以会计准则统驭会计制度,是改革现行会计核算管理制度的重要内容之一。财政部会计事务管理司专门成立了会计准则课题组,着手会计准则的研究和制定工作,现已提出了关于制定我国会计准则设想的讨论稿和会计准则草案提纲并在会计界讨论和征求意见。现就我国制定会计准则的若干问题,谈谈我们的认识。 Formulating our country’s accounting standards and accounting rules to master the accounting system is an important part of the reform of the current accounting system. Accounting Services Management Department of the Ministry of Finance has set up a special accounting standards group to start research and development of accounting standards, has proposed the formulation of China’s accounting standards for the discussion of the draft and draft standards and accounting standards in the discussion and solicit opinions. Now on the formulation of some accounting standards in our country, talk about our understanding.