改革开放以来,我国在制定企业会计规范方面取得了很大成绩,但也存在不少问题。譬如会计规范的法律形式、会计立法主体、会计目标的实现等。对于这些问题,会计学界一直在探讨,笔者认为,上述问题的研究,对于规范企 Since the reform and opening up, China has made great achievements in the formulation of corporate accounting norms, but there are still many problems. For example, the legal form of accounting norms, the main body of accounting legislation, accounting objectives such as the realization. For these problems, the accounting profession has been exploring, I believe that the above problems, for the standard enterprises