目前,我国会计理论界对我国会计准则应由谁来制定有三种不同观点:一是认为应由财政部制定;二是认为应由民间会计组织制定;三是认为应由全国人大下属的特别委员会制定。笔者认为:这三种说法都不很确切。财政部、民间会计组织和全国人大下属特别委员会与会计准则制定都有关,但不是 At present, China’s accounting theory of China’s accounting standards should be drawn by who has three different views: First, that the Ministry of Finance should be enacted; second, that should be made by non-governmental accounting organizations; third is that the NPC should be under the special committee Make. I think: these three claims are not very precise. The Ministry of Finance, the non-governmental accounting organizations and the special committees under the NPC are all related to the formulation of accounting standards, but not