我国将适时发布并实施具体会计准则,标志着我国在完善会计规范体系方面又迈出了关键的一步。但以规范会计要素的确认、计量和会计报告为中心的具体准则代替以会计科目及其使用为中心的行业会计制度后,企业如果不建立一套与会计准则相适应的内部会计制 Our country will release and implement the specific accounting standards in due time, which indicates that our country has taken a crucial step in perfecting the accounting norms system. However, to regulate accounting elements of the confirmation, measurement and accounting reports as the center of the specific guidelines instead of accounts and its use as the center of the industry accounting system, the enterprise if you do not establish a set of accounting standards and internal accounting system